Waiver of demurrage not permissible without a seizure, detention, or confiscation

Modern Line Vs Assistant Commissioner of Customs (Madras High Court) Madras High Court has dismissed a writ petition filed by Modern Line, seeking a waiver certificate for demurrage and detention charges on imported goods. The court upheld the Assistant Commissioner of Customs’ decision, which rejected the waiver request on the grounds that no seizure, detention, or confiscation order had been issued by Customs Authorities concerning the goods. Modern Line contended that the demurrage charges were incurred solely because Customs Authorities initially refused their request to re-export th...