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Maximum time limit is 60 days for demurrage & detention charges waivers
Case Law Details
- Case Name
- G. K. International Vs Principal Commissioner of Customs (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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G. K. International Vs Principal Commissioner of Customs (Madras High Court)
Conclusion: Since the maximum period of demurrage and detention charges waivers could be possible for 60 days, beyond which, there was no scope for such demurrage and detention charges waiver in view of the proviso to Regulations 10(l) of 2018 Regulations, since the said two months period had already been given from 18.11.2021 to 13.01.2022, beyond 13.01.2022, assessee could not seek for any such waiver for detention and demurrage charges.
Held: In the instant case, assessee during business had placed an order to impo...
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