TMI Blog2015 (6) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... UDICATURE AT BOMBAY] that the said case pertains to the dispute between the Customs authorities and the importer. Therefore, it has no application as far as instant case is concerned, inasmuch as in the present case there is a policy of the Airport Authority of India itself under which waiver is permissible under certain circumstances. As contended by the appellant, the dispute is as to whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the said decision was subsequently reversed by the Commissioner of Customs (Appeals) vide Order-in-Appeal dated 23-5-2000 which was upheld, in further, appeal, by the Hon ble Custom, Excise and Service Tax Appellate Tribunal vide Final Order dated 16-7-2001. The said decision was accepted by the Revenue, and the abovementioned Bs/E, which had been provisionally assessed, were finally assessed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The respondent Airport Authority of India considered the claim of waiver of demurrage but rejected the same giving certain reasons. The primary reason which was given was that the goods were delayed by the Customs for clearance for the purpose of fixing of assessable value, obligation to duty and classification of goods and therefore, as per the waiver policy clause 10.1.10(b) demurrage charges co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court of Bombay by way of writ petition filed under Art. 226 of the Constitution. The said writ petition was dismissed relying upon its earlier judgment in case of Modern Rubber Industries v. UOI - 2003 (154) E.L.T. 571 Bombay. The Revenue Petition was preferred which was also dismissed. Their orders are challenged in the present appeal. 10. We find from the reading of the judgment in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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