Detention and Release/Storage of Imported/Export Goods - CBEC's Customs Manual 2023 - Customs

..... , such as the Directorate of Revenue Intelligence, the Directorate General of Goods and Services Tax Intelligence, Narcotics Control Bureau and Directorate of Enforcement and even other agencies, like the Central Bureau of Investigation. Once order for detention of goods is served to the owner of the goods, he cannot remove, part with, or otherwise deal with the goods except with the prior permission of the proper officer of the Customs. During investigation and subsequent adjudication proceedin .....

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Detention and Release/Storage of Imported/Export Goods - CBEC s Customs Manual 2023 - Customs

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..... ed and recommendation made by the Customs. However, it is not obligatory, as held in some recent Court judgments that custodians must waive the rentals payable to them. 1.3 The Apex Court examined the matter of quantum of demurrage and payment of demurrage in the cases of International Airport Authority of India vs. Grand Slam International [1995 (77) ELT 753 SC] and Trustees of Port of Madras vs. Nagavedu Lungi & Co., [1995 (80) ELT 241 SC] and held that detention charges and warehousing ch .....

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Detention and Release/Storage of Imported/Export Goods - CBEC s Customs Manual 2023 - Customs

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