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2022 (3) TMI 371 - HC - CustomsSeeking to issue a detention certificate recommending waiver of demurrage and detention charges - Regulation 6(1)(l) of the Handing of Cargo in Customs Areas Regulations, 2009 - HELD THAT:- The facts on record indicate that the petitioner had imported the goods on 19.06.2020 and had filed a bill of entry No.796361. While filing the bill of entry, the petitioner appears to have claimed the benefit of exemption under custom Notification No.20 of 2020-Cus, dated 09.04.2020. Whether the petitioner was indeed eligible for the above exemption or not, is now a matter of appeal before the Appellate Commissioner, pursuant to adjudication order passed by Joint Commissioner on 29.06.20221. The question further that remains to be answered whether the petitioner is entitled to a detention and demurrage certificate to produce the same to the respective service providers, namely, M/s.CWC (Nhavasheva) CFS, Tuticorin and the liner to waive demurrage and dentention charges for the period starting during the period when the goods were under seizure - Regulation 6 (1) (l) indicates that no rent or demurrage shall be charged on the seized or detained goods. Thus, during for the period when the imported goods were under seizure and/or no demurrage charges can be levied. The goods were seized on 26.06.2020. They were eventually, ordered to be released provisionally on 17.07.2020. Therefore, for the aforesaid date the petitioner cannot be mulcted to bear such charges. The goods were eventually cleared on 21.08.2020 after the petitioner complied with the requirements of letter, dated 17.07.2020 on 19.08.2020. This writ petition is partly allowed by directing the respondents to issue appropriate detention and demurrage certificate to the petitioner for the period between 26.06.2020 and 17.07.2020 inasmuch as during the aforesaid period, the petitioner could not have cleared the imported goods as the goods under seizure - appeal allowed in part.
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