Home Case Index All Cases Customs Customs + HC Customs - 2020 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (12) TMI 201 - HC - CustomsRelease of confiscated goods - condition of re-export imposed on the importer while redeeming the goods - demand of demurrage from the Assessee/importer - Section 125 of Customs Act - HELD THAT:- An apologetic Affidavit has been filed by the said authority and the learned Additional Solicitor General Mr. Sankaranarayanan has appeared in the matter. The learned ASG fairly submitted that there seems to be no merit in the contention of the Revenue that demurrage charges were so leviable in the present case and therefore, the Court may set aside the levy of demurrage charges and the goods in question may be released to the importer without any condition. However, a lenient view with regard to the conduct of the said officer may be taken by the Court, in view of Court order dated 24.09.2020 Upon a fair request made by the learned ASG, we dismiss the present appeal of the Revenue and taking a lenient view of the matter against the officer concerned, we do not take any further action against him in the matter. We hold that the imposition of condition of re-export under Section 125 of the Act was not justified and the imposition of such a condition is not envisaged in law and therefore, the order imposing such condition is liable to be set aside. The same is accordingly set aside. Appeal of Revenue dismissed.
|