TMI Blog1993 (9) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Ltd., Delhi] for waiver of these demurrage charges. - 2846 of 1986 - - - Dated:- 9-9-1993 - B.P. Jeevan Reddy and S.P. Bharucha, JJ. [Judgment]. - This Appeal is preferred against the judgment of the Customs, Excise Gold (Control) Appellate Tribunal, New Delhi. The Respondent, M/s. Krishna Sales (P) Ltd., Delhi imported an item of machinery which according to it is a `Bevel Gear Generator' - valued at a little above Rupees seven lacs. The import was made in 1983 under O.G.L. The Customs Autho- rities raised an objection that the machinery imported by the Respondent was not `Bevel Gear Generator' but `Bevel Gear Planer'. According to them, import of a different machinery than stated was violative of law. Adjudication proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly includes the period during which the proceedings were pending in this Court. For a proper appreciation of this request, a few facts need be stated. 4. The Tribunal allowed the Appeal of the Respondent-company by virtue of which Order the Respondent was entitled to clear the said machinery without payment of any duty. But the Respondent required a detention certificate to enable him to clear the said machinery. Evidently, in view of this problem, this Court made the following interim Order on October 6, 1987 : "Having heard Ld. Counsel for the Collector of Customs, Bombay and M/s. Krishna Sales (P) Ltd., we direct that the application made by the latter for a detention certificate should not be rejected on the ground that the Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Tribunal or the Supreme Court, the issue of Detention Certificate will be considered only after such second appeal is finally disposed of in favour of the parties." 6. According to the said para 4, the goods will not be released even where the party succeeds in cases where the Customs Authorities decide to go in Appeal before the Tribunal or the Supreme Court. They will consider the issuance of such certificate only after the decision of the Tribunal or the Supreme Court, as the case may be. The Ld. Counsel for the Respondent characterises the said direction as arbitrary and contrary to law. We see the force in his submission. If the authorities are of the opinion that the goods ought not to be released pending the Appeal, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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