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TMI Blog2021 (12) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... ist and the same is taken up for consideration along with this appeal. The appeal has been filed by the revenue namely Joint Commissioner of Customs (Port), Special Investigation Branch, Kolkata challenging the order dated 29th September, 2021 in WPO 874 of 2021. The said writ petition was filed by the first respondent praying for a direction upon the appellant to allow the first respondent to destaff the container and permit warehousing of the goods under Section 49 of the Customs Act, 1962 (the Act) and to draw fresh samples in presence of the first respondent and send the sample for retesting to any accredited laboratory in terms of the order passed by the Commissioner of Customs (Appeal) dated 11th August 2021. The first respondent als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s at declared unit value against Commercial Invoice bearing reference no. BHRJ102 dated 19.08.2020 in terms of Rule 14 of Customs Act, 1962 read with Rule 3 of Customs Valuation (Determination of Value of imported Goods) Rules 2007. (iii) I order to assess the goods under CTH 5802300 and I confirm the BCD @ 150/Kgs, SWS @ 10% and IGST @ 12% amounting to total duty Rs. 30,52,005/- (Thirty Lakhs Fifty Thousands and Five only) along with applicable interest, if any. (iv) I order to confiscate the entire consignment imported under Bill of Entry No. 8819186 dated 15.09.2020 having assessable value Rs. 18,72,916/- under provisions of Section 111 (f) and Section 111 (m) of the Customs Act, 1962. However, I give an option to the importer to r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be warehoused and they are entitled to issuance of detention certificate which will enable them to get the charges waived. In this regard the learned Counsel has referred to Regulation 10(a) of the Sea Cargo Manifest and Transhipment Regulation 2018 as well as Regulation 6(l) of the Handling of Cargo in Customs Area, Regulations 2009. Those regulations have been referred to by the learned Counsel for the submission that charge are neither rent nor demurrage on the goods seized or detained or confiscated by the department shall not be levied in terms of the said regulation. The learned Counsel has also relied upon the decision in the case of HLG TRADING VS.COMMISSIONER OF CUSTOMS, CHENNAI-II reported in 2018(18) G.S.T.L. 430 (Madras) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al by aggrieved person against the order of the adjudicating authority. Be that as it may, now the goods have been accepted to be warehoused by the department itself conceding to such portion of the order of the Commissioner and we are of the view that following order and directions would protect the interest of the revenue as well as that of the importer. Accordingly, the writ appeal is allowed in part and the portion of the order and direction passed by the Writ Court stands modified as follows :- i) The appellant department is directed to draw representative sample in the presence of the first respondent/importer and in accordance with the relevant procedure and send the samples for testing to the accredited laboratory in Kolkata and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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