Home Case Index All Cases Customs Customs + HC Customs - 2021 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (2) TMI 311 - HC - CustomsLevy of Demurrage Charges - whether the second respondent was justified in insisting on payment of demurrage charges when the petitioner approaches them for clearance of the goods? - issuance of waiver certificate or not - HELD THAT:- In the case on hand, the learned counsel appearing for the second respondent referring to the decision of the Hon'ble Delhi High Court in TRIP COMMUNICATION PVT. LTD, M/S. KRISHNARAJ IMPORTS VERSUS UNION OF INDIA & OTHERS [2014 (4) TMI 101 - DELHI HIGH COURT] contended that the aforesaid regulation would come to the rescue of the petitioner only if he can show that he was not at fault. I express my respectful disagreement with the aforesaid view. The language of the regulation is simple and plain. When the goods remain seized or detained by the Customs authority and the petitioner is not able to clear them, he should not be charged any rent or demurrage for the said period. The petitioner cannot be made liable to make any payment towards detention or demurrage for the period up to 19.02.2020. The petitioner would have become fully liable to pay the charges as demanded by the second respondent, if the second respondent had originally taken a reasonable stand. It is seen that the petitioner was ready to clear the goods then and there. But the second respondent was insisting that the petitioner should pay even for the period during which the department proceedings were pending. It is beyond dispute that seizure was effected on 24.09.2019 and the proceedings got concluded only on 19.02.2020 - the petitioner cannot be made liable to pay any demurrage charges for this period. Whether the first respondent should be directed to issue Detention Certificate recommending waiver of demurrage and detention charges as prayed for? - HELD THAT:- It has been the practice of the authority to issue certificate when the circumstances warrant and when directed by the Court. Since the petitioner has made out a case, the first respondent is directed to issue detention certificate as sought for. Such certificate will be issued within a period of twelve weeks from the date of receipt of a copy of this order. Petition allowed.
|