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Case Law Details

Case Name : ASR India Pvt Ltd Vs Commissioner of Customs (CESTAT Ahmedabad)
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ASR India Pvt Ltd Vs Commissioner of Customs (CESTAT Ahmedabad) Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad, has quashed an order that revoked the authorized carrier registration of M/s. ASR India Pvt. Ltd. (a shipping line) and imposed a penalty of ₹50,000. The Tribunal’s decision clarifies that the Sea Cargo Manifest and Transhipment Regulations, 2018 (SCMTR), specifically Regulation 10(1)(l), does not mandate the waiver of container detention charges beyond a period of 60 days. The case originated from a show cause notice issued by the Principal Commission...
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