Imposition of Demurrage charges - It is only where a clear case ...

Customs

December 23, 2019

Imposition of Demurrage charges - It is only where a clear case of unquestionable delay, bordering on mala fides and demonstrative of unreasonable harassment of an importer, is made out, that the customs authorities can be mulcted with the liability to pay demurrage or detention charges - emurrage, to CELEBI, would be payable by the petitioners-importers in these writ petitions, and not by the Customs authorities.

View Source

← Previous Next →

Imposition of Demurrage charges - It is only where a clear case ...

Customs

December 23, 2019

You may also like:

Waiver of demurrage/godown rent and container charges - there is no mala fides of the individual Customs officers in delaying the release of the goods - In such...

Waiver of demurrage charges - The period during confiscation, charges have been waived, therefore, for the remaining period the petitioner is duty bound to pay the duty...

Claim of demurrage charges - As the assessee has taken a business decision the demurrage charges and cancellation charges are allowable as business expenditure - AT

Condonation of delay in filing appeal - “sufficient cause or reason” of delay - If the negligence or omission is a by-product of a deliberate attempt with mala fide...

Valuation - inclusion of ship demurrage charges - it is settled that the demurrage charges cannot be included in the transaction value of imported goods. - AT

Rrelease of consignments - Toor whole - issuance of ‘Detention Certificate’ for waiver of Demurrage and Container Detention Charges in terms of Handling of Cargo in...

Seeking waiver/refund of charges like container detention charges, demurrage charges, ground rent charges etc - no liability to be fastened on the respondent - HC

TP Adjustment - notional interest on outstanding receivables due from Associated Enterprises (AES) - assessee not charging any interest from its AEs - Treatment of...

Condonation of delay - delay of almost 318 days - There is no culpable negligence or mala fide on the part of the assessee in delayed filing of the present appeal and he...

Seeking release of the consignment - sale of goods after import - seeking cancellation of the previous bill of entry filed with the customs, and permit the Petitioner to...

CENVAT Credit - input services - Demurrage Charges - Demurrage is part of handling of import and export shipments of the appellant and therefore the Cenvat credit of tax...

Refund - Unutilized CENVAT credit - 100% EOU - bank charges, courier and clearing charges and other professional service charges, computer maintenance, clearing charges,...

Seeking waiver of the demurrage and detention charges - release the consignment - The respondent – Customs Authority has acted fairly by expressing that it is not going...

Valuation - inclusion of demurrage charges - import of crude oil - The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore,...

Valuation of imported goods - inclusion of Demurrage charges - In no stretch of imagination the demurrage can be included in the value of the goods for the purpose of...

Quick Updates: