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2023 (4) TMI 516 - CALCUTTA HIGH COURTRelease of warehoused goods seized by the DRI - Validity of amount collected in the name of rent, insurance and GST charges which are not payable by the appellant - whether this right of CWC to demand and collect rent from the date on which the goods were warehoused stands extinguished in its entirety after the amendment? - HELD THAT:- Statutorily CWC was entitled to demand and collect rent. Having steered clear of this aspect, we once again need to examine the facts of the appellant’s case. The order of adjudication dated 05.01.2018 imposing fine, duty and penalty was unconditionally accepted by the appellant. The corollary being that the appellant is guilty of having illegally diverted the goods in the local market without utilizing the goods imported under advance license for manufacture of product for export. The question would be whether such a person who has been found guilty of violating the terms and conditions of the advance license can seek for waiver or complete waiver of the warehousing charges. The appellant having accepted the order-in-original holding him guilty of violation of the terms and conditions of the advance license and the provisions of the Act and the goods having detained and kept in the custody of the warehouse from 2002, a vested right accrues in favour of CWC to recover the rent payable to them and therefore the demand made on the appellant by CWC, atleast up to the date when the provision was amended is valid and proper and the said amount already paid by the appellant need not be returned or refunded to the appellant. Appeal dismissed.
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