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2018 (10) TMI 1576 - HC - CustomsLiability of demurrage charges - the charges arose on account the malafide action on the part of the Respondent-Revenue in not accepting the transactional value declared of goods imported - Held that:- Mere fact that the Respondent do not release the goods as they were in the process of filing an Appeal to the Supreme Court, would not by itself lead to the conclusion that the decision was malafide - All this is matter of evidence and can be best adjudicated before the Civil Court by leading evidence. It requires determination of factual issues. Petition not entertained - the remedy, if any, available to the Petitioner, is to file a suit in a Civil Court where above aspect can be considered.
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