TMI Blog2022 (3) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... , is now a matter of appeal before the Appellate Commissioner, pursuant to adjudication order passed by Joint Commissioner on 29.06.20221. The question further that remains to be answered whether the petitioner is entitled to a detention and demurrage certificate to produce the same to the respective service providers, namely, M/s.CWC (Nhavasheva) CFS, Tuticorin and the liner to waive demurrage and dentention charges for the period starting during the period when the goods were under seizure - Regulation 6 (1) (l) indicates that no rent or demurrage shall be charged on the seized or detained goods. Thus, during for the period when the imported goods were under seizure and/or no demurrage charges can be levied. The goods were seized on 26 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars to have claimed exemption under Notification No.20 of 2020-customs, dated 09.04.2020. The petitioner appears to have claimed the above exemption on the ground that the Former Holder was an input eligible for exemption. Since the RMS method of filing of bill entries was resorted, the goods would have got cleared without physical examination. However, on suspicion, the imported goods were seized on 26.06.2020 on the ground that imported goods were not eligible for exemption under Notification No.20 of 2020-Cus, dated 09.04.2020 referred to supra. After the seizure was effected, the provisional release order with a direction to the petitioner to execute bond and furnish bank guarantee towards redemption fine and penalty, was issued by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard for immediate release of the goods and hence order, dated 17.07.2020 was issued. The learned counsel for the respondents has also placed reliance on the decision of the Delhi High Court in Trip Communication Private Limited Vs Union of India, 2014 (302) ELT 321. The specific reference was made in paragraph 50, which reads as under: To sum up: (1) In cases where on conclusion of the adjudication proceedings there is imposition of any fine, penalty, personal penalty and/or warning by the customs authorities: (i) The policy for waiver would be applicable; and (ii) The importer would be entitled to be considered for its benefit when the goods were seized, detained or earlier confiscated; and (iii) Waiver would be g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 21.08.2020, which was later considered by the respondents. 8. I have considered the arguments advanced by the learned counsel for the petitioner and the learned counsel for the respondents and also perused the provisions of Handling of Cargo in Customs Areas Regulations, 2009. Regulation 6 (1) (l) which reads as under: 6. Responsibilities of Customs Cargo Service provider: (1) The Customs Cargo Service Provider Shall- (l) Subject to any other law for the time being in force, shall not charge any rent or demurrage on the goods seized or detained by the Superintendent of custom or Appraiser or Inspector of Customs or Preventive Officer or Executive Officer as the case may be. 9. The facts on record indicate that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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