Enhanced value duty and demurrage waiver conditioned release of detained goods after payment to the competent authority.

Duty on the enhanced value assessed by the Chartered Engineer was treated as payable before release of the detained goods, and release was made conditional on such payment. The petitioners indicated that the disputed amount would be paid to the competent authority, and the goods were directed to be released once duty on the enhanced value was paid. Demurrage was ordered to be waived until the date of release, limiting the carrying charges during the detention period.

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Issues: Whether the petitioners were required to pay duty on the enhanced value assessed by the Chartered Engineer before release of the detained goods, and whether demurrage was liable to be waived till release.

Analysis: The enhanced duty was quantified on the basis of the Chartered Engineer's assessment, and the goods were directed not to be detained for the disputed amount. The petitioners stated that the disputed amount would be paid to the competent authority. The direction to release the goods was made conditional upon payment of the duty applicable on the enhanced value, and demurrage was ordered to be waived till the date of release.

Conclusion: The petitioners were directed to pay duty on the enhanced value and, on such payment, the detained goods were to be released with waiver of demurrage till release.

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