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2015 (6) TMI 859 - SUPREME COURT

2015 (6) TMI 859 - SUPREME COURT - 2015 (318) E.L.T. 365 (SC) - Claim of waiver of demurrage charges - Policy of the Airport Authority of India exists under which waiver is permissible under certain circumstances - Held that:- From the reading of the judgment in the case of Modern Rubber Industries [2002 (12) TMI 92 - HIGH COURT OF JUDICATURE 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 .....

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Rubber Industries. - Matter remanded back to High court to decide the writ petition on mertis. - Civil Appeal No. 1307 of 2008 - Dated:- 19-3-2015 - A.K. Sikri and Rohinton Fali Nariman, JJ. ORDER The facts in brief are as under : 2. Parts of diesel engines were imported by the appellant under Bills of Entry [ Bs/E ] dated 5-8-98, 10-2-99, 20-9-99 and 11-10-99. The classification thereof was disputed by the Revenue, and was held against by the appellant by the Assistant Commissioner of Cust .....

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d the goods imported under the above-mentioned 4Bs/E, on 20-7-2000, 29-9-2000 and 5-10-2000, paying, in the process, demurrage charges to the AAI. 4. Consequent to succeeding before the CC (A), the appellant applied to the CC for pursuing with the AAI for waiver, and consequent refund, of demurrage charges, whereupon the CC issued 4 Detention Certificates and directed the appellant to produce them to the AAI and claim waiver of demurrage charges, vide letter dated 15-11-2000. 5. The ap .....

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ue, obligation to duty and classification of goods and therefore, as per the waiver policy clause 10.1.10(b) demurrage charges could not be waived. 7. The appellant made another representation which was also rejected vide communication dated 24-8-2001. Under this Communication again reference was made to clause 10.1.10(b) of the waiver policy. This clause reads as under : Demurrage charges shall not be waived where delay arose by reason of dispute in the assessable value or for revalidating .....

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