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2023 (12) TMI 87

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..... originally preferred had sought the following reliefs : - "(a) A writ of prohibition to prohibit the Respondent no. 3 and 4 from continuing the illegal investigations and from acting in an arbitrary manner, and to cease causing continued and repeated harassment to the Petitioner; (b) A writ, order or direction declaring that the proceedings emanating from the detention of goods, imported vide Bill of Entry no. 3598209 and Bill of Entry no. 3601566 are without jurisdiction, an abuse of authority, and violative of Articles 19 and 21 of the Constitution of India which are inherent in the Petitioner and the provisions of Customs Act and declare the said detention proceedings and investigations as null and void; (c) A writ, order or dire .....

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..... stances of the case. The writ petition is allowed in the above terms." 3. Subsequently, and after the petition had been disposed of, a miscellaneous application appears to have been moved seeking appropriate directions and which came up for consideration before the Court on 29 October 2018. The Court on the said date was informed that the subject goods had not been released despite the peremptory directions issued by it. Taking note of the aforesaid grievance, the Court directed M/s CELEBI Delhi Cargo Terminal Management India Pvt. Ltd. to release the goods within a period of one week and further called upon the Customs authorities and the Directorate of Revenue Intelligence DRI to deposit a sum of Rs.50 lakhs, without prejudice to the rig .....

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..... ter alone who is liable to pay the demurrage charges. As far as detention charges are concerned, this is a private contract between the importer and the carrier i.e. shipping line. The DRI/Customs Authorities can be directed to pay the demurrage/detention charges only when it has proved that the action of the DRI/Customs Authorities is absolutely mala fide or is such a gross abuse of power that the officials of the DRI/Customs should be asked to compensate the importer for the extra burden which he has to bear. Even if an importer feels that it has been unjustly dealt with, it must clear the goods by paying the charges due and then claim reimbursement from the Customs Authority . " 6. On a consideration of the aforesaid submissions as addr .....

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..... d been undervalued by more than 500%. This is evident from the disclosures made in paragraph 7 of the short affidavit and which is extracted hereinbelow : - "S. No. BOE Value in BOE as filed by the Importer (In Rs.) Value after Investigation and as per chartered engineers report accepted by the Importer (In Rs.) Duty in BOE as filed by the Importer (In Rs.) Duty after Investigation (In Rs.) 1. 3598209 dated 12.10.2017 1,26,112 10,36,581 50,513 4,15,197 2. 3601566 dated 12.10.2017 3,05,916 17,47,944 1,15,651 6,60,806 3. Total 4,32,028 27,84,525* 1,66,164 10,76,003 * It can be seen that valuation has increased by more than 500% . " 11. Viewed in the aforesaid light, it is manifest that the detention of goods cannot .....

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