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Issues: Whether the department's failure to release the consignments in terms of the Court's earlier directions justified refund of demurrage charges for the period of non-compliance and imposition of personal costs, while accepting the apology tendered by the Commissioner.
Analysis: The consignments were required to be released on furnishing bond and bank guarantee, yet the department retained them despite the Court's order. The delay in release was found unjustified, and the explanation offered for non-release was not accepted. Since the goods remained detained in defiance of the Court's direction, demurrage for the period of retention was held to be unwarranted. The apology tendered was accepted, but only on payment of personal costs, which were ordered to be recovered from the officer's salary and paid to the assessee.
Conclusion: The respondent-assessee was entitled to refund of the demurrage charges for the period during which the consignments were wrongly withheld, and the Commissioner was subjected to personal costs, with the apology accepted subject to that condition.