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REFUND OF WAREHOUSING CHARGES

Customs - Import - Export - SEZ - By: - Mr. M. GOVINDARAJAN - Dated:- 16-11-2017 - Section 57 of the Customs Act, 1961 ( Act for short) provides that at any warehousing station, the Assistant Commissioner of Customs or Deputy Commissioner of Customs may appoint public warehouses wherein dutiable goods may be deposited. Section 59 provides that the importer of any goods specified in sub-section (1) of section 61, which have been entered for warehousing and assessed to duty under section 17 or sec .....

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fixed by the Commissioner of Customs. If any rent or warehouse charges are not paid within ten days from the date when they became due, the warehouse-keeper may, after notice to the owner of the warehoused goods and with the permission of the proper officer cause to be sold (any transfer of the warehoused goods notwithstanding) such sufficient portion of the goods as the warehouse-keeper may select. The issue to be discussed in this article is whether the warehousing charges paid by the assessee .....

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so seized the goods valued ₹ 145.72 lakhs and ₹ 395.22 lakhs. By adjudication order on 30.06.2003 the Commissioner of Customs confiscated the goods with an option to redeem them on payment of redemption fines of ₹ 4 crores and ₹ 2.5 crores. Penalty was also imposed. The assessee filed appeal before the Tribunal against the order of Commissioner. During the pendency of the appeal, the assessee approached the Department for release of confiscated goods after payment of fine .....

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against the order of Assistant Commissioner. The Commissioner (Appeals) dismissed the appeals. The assessee, thereafter filed appeal before the Tribunal. The Tribunal set aside the order of the Assistant Commissioner and Commissioner (Appeals). The Tribunal held that the Adjudicating Authority has not passed any order for payment of rent by the appellant for the period of seizure of goods. In these circumstances the appellant is not liable to pay rent. As the appellant paid the amount under pro .....

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peal, is the Customs Act. In the exercise of such powers, the quasi judicial authorities may have to refer to and/or apply the relevant statutory provisions. It is also possible that in terms of the specific provisions of the Acts, they may have certain discretionary powers. Even such powers have to be exercised reasonably and within the ambit of the Act. The High Court held that where refund of a sum paid as warehousing charges is sought by an importer, the authority to whom the application is .....

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he referred Chapter IX of the Act which deals with warehousing . Again he was unable to point out any particular provision in terms of which an importer could seek refund of the warehousing charges after payment of the redemption fine and penalty. The High Court further analyzed the provisions of Customs Act. Section 49 provides for warehousing of imported goods pending clearance. The Customs authorities can permit the importer, on his making an application, to deposit the goods entered for hom .....

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