Case Law Details
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 import wet dates to the extent of 25585 Kgs to one M/s. S Trading LLC at Dubai, UAE and accordingly, that foodstuff had been packed in 850 packages covered under invoice and were dispatched under Bill of Lading. The invoice value of the goods was Rs.9,74,099.20/-. Assessee self-assessed the duty at Rs.3,56,910/-. Customs authorities, on the basis of intelligence information, had conducted detailed examinations of the cargo and the goods were seized on the allegation that, there had been misdeclaration of the description of goods and also quantity. The grievance of assessee was that despite the permission was given under Section 49 and the advice was given to the respondents under 2009 Regulations as well as 2018 Regulations respectively not to demand demurrage or detention charges when the assessee claimed to have moved with the respondents for release of the goods without paying such demurrage or detention charges, they had not released the goods and they had detained the same demanding such demurrage and detention charges. Therefore, these two writ petitions had been filed in respect of each of the Bill of Entry. It was held that 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.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
COMMON ORDER
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