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2023 (8) TMI 207 - BOMBAY HIGH COURTIssuance of Detention and Demurrage waiver certificate in favour of the importer - Constitutional Validity of Regulation 10(1)(l) of Sea Cargo Manifest and Transhipment Regulations, 2018 - seeking stay on effect to Regulation 10(1)(l) of Sea Cargo Manifest and Transhipment Regulations, 2018 until the final disposal of the matter - grievance of the petitioner is that the said certificates have been obtained on the basis of distorted facts and incorrect information and without appreciating the fact that prejudice was being caused to the petitioner by issuance of such detention and demurrage waiver certificate - HELD THAT:- As the grievance of the petitioner is in regard to the issuance of the “detention and demurrage waiver certificates” and considering the facts, that it is the petitioner’s assertion that such certificates ought not have been issued, it is deemed appropriate that the petitioner assails the said decision/order passed under the said Regulations by availing of the statutory remedy of an appeal under Regulation 14 of the Sea Cargo Manifest and Transshipment Regulations, 2018. The petitioner are permitted to approach the Customs, Excise and Service Tax Appellate Tribunal by filing an appeal in regard to the grievance of the petitioner. Let such appeal be filed within two weeks from today. In the event, such appeal is filed, let the same be adjudicated as expeditiously as possible and without an objection as to limitation, as the present proceeding were being pursued by the petitioner bonafide. All contentions of the petitioner are expressly kept open. Vires of the assailed statutory provisions - HELD THAT:- This is a critical relief which need not be gone into considering our aforesaid observations and at this stage of proceedings. Such challenge as raised by the petitioner are kept open to be asserted in the event the need for the petitioner so arises, to challenge the vires of the provisions in future. Appeal disposed off.
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