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2021 (1) TMI 821

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..... the Commissioner of Customs (Export) in the public notice dated 26/2010 with the further clarification that Customs Cargo Service Providers shall allow the goods on production of a certificate issued from the proper officer certifying such period of seizure or detention or confiscation without charging and collecting any rent or demurrage for such period. It is also not disputed that the goods imported by the petitioner vide bill of entry No. 7540462 dated 07.08.2018 were detained by the proper officer of the customs department for the period from 14.08.2018 to 06.02.2019 which has been certified by the Superintendent of Customs in the prescribed format further mentioning that the certificate was issued as per public notice No. 26/2010 dated 02.03.2010 - for the period from 14.08.2018 to 06.02.2019, respondent No. 1 is under a legal obligation not to charge any rent or demurrage on the goods of the petitioner or on the container in which the goods have been stored and kept under its custody. Following the certificate dated 31.01.2019, it was also under a legal obligation to release the goods kept under its custody on or before 06.02.2019 to enable the petitioner to re-export th .....

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..... paying rent, demurrage and other charges for re-export as per customs order dated 28.11.2018. 4. Case of the petitioner is that it is a company incorporated under the Companies Act, 1956 having its registered office at Indore. It is engaged in the business of import and export of plastic granules and regrind. 5. It is stated that petitioner had imported plastic regrind from Dubai under bill of entry No. 7540462 dated 07.08.2018. When the cargo reached Nhava Sheva port, it was put on hold by the Special Investigation and Intelligence Branch of the customs department for the purpose of investigation. In this connection, the Special Investigation and Intelligence Branch kept the container of the petitioner in the container freight station of respondent No. 1 which it is stated is the legal custodian of customs to keep the container during inquiry or investigation. Reference has been made to a public notice No. 26/2010 dated 02.03.2010 issued by the Commissioner of Customs (Export), Nhava Sheva, Maharashtra whereby it was mentioned that some Customs Cargo Service Providers including custodians of container freight stations under the jurisdiction of Jawaharlal Nehru Custom House ( .....

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..... 2019 certifying that the goods declared by the petitioner vide bill of entry No. 7540462 dated 07.08.2018 were detained by the Special Investigation and Intelligence Branch for the period from 14.08.2018 to 06.02.2019. It was clarified that the above certificate was issued in terms of public notice No. 26/2010 dated 02.03.2010. Copies of the said certificate were furnished amongst others to respondent No. 1. 10. In addition to the above, petitioner has stated that copy of the said certificate was submitted by itself on the same day i.e on 31.01.2019 to respondent No. 1. However, there was no response from respondent No. 1. Petitioner sent e-mail on 05.02.2019 to which, however, respondent No.1 replied that writ petition No. 4679 of 2010 was pending before this Court in which a challenge has been made to Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009. The writ petition has been filed by CFS Association of India of which respondent No. 1 is a member. While stating that no interim order had been passed in the said writ petition, claim of the petitioner to waiver of rent and demurrage charges was however denied. 11. Since respondent No. 1 did not r .....

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..... or Commissioner of Customs until they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII which deals with goods in transit. 15.1. As per sub-section (2), the person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force, shall keep a record of such goods and send a copy thereof to the proper officer; shall not permit such goods to be removed from the customs area or otherwise dealt with, except under and in accordance with the permission in writing of the proper officer or in such manner as may be prescribed. 15.2. Sub-section (3) deals with pilferation of imported goods in a customs area with which we are not presently concerned. 16. Section 141 of the Customs Act says that conveyances and goods in a customs area are subject to control of officers of customs. As per sub-section (1), all the conveyances and goods in a customs area shall, for the purpose of enforcing the provisions of the Customs Act, be subject to the control of officers of customs. Sub-section (2) says that the imported or export goods may be re .....

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..... ng such period of seizure or detention or confiscation without charging and collecting any rent or demurrage for such period. 20. It is also not disputed that the goods imported by the petitioner vide bill of entry No. 7540462 dated 07.08.2018 were detained by the proper officer of the customs department for the period from 14.08.2018 to 06.02.2019 which has been certified by the Superintendent of Customs in the prescribed format further mentioning that the certificate was issued as per public notice No. 26/2010 dated 02.03.2010. 21. Therefore, for the period from 14.08.2018 to 06.02.2019, respondent No. 1 is under a legal obligation not to charge any rent or demurrage on the goods of the petitioner or on the container in which the goods have been stored and kept under its custody. Following the certificate dated 31.01.2019, it was also under a legal obligation to release the goods kept under its custody on or before 06.02.2019 to enable the petitioner to re-export the goods. Failure to do so has not only caused prejudice to the petitioner but would also disentitle respondent No. 1 from claiming any rent and demurrage for the period beyond 06.02.2019 till release of the goods .....

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