Court dismisses petition for demurrage charges reimbursement due to Revenue's delay; emphasizes need for factual evidence. Pursue civil suit.

The court dismissed the petition seeking reimbursement of demurrage charges due to the Revenue's delay in releasing imported goods. The court found that the Revenue's actions did not automatically imply malafide intent, emphasizing the need for factual evidence in such matters. It suggested pursuing the issue through a civil suit for thorough examination of factual issues. The court clarified that time spent on the petition would be excluded from the limitation period if the Revenue raises a plea of limitation. The petition was ultimately dismissed with no order as to costs.

---

---

Issues:
Claim for reimbursement of demurrage and detention charges due to delay in releasing imported goods by the Revenue.

Analysis:
The petitioner sought a writ of Mandamus or any other appropriate writ to direct the Revenue to reimburse demurrage charges amounting to Rs. 2,19,01,902 along with interest. The demurrage charges were incurred due to the Revenue's alleged malafide action of not accepting the declared transactional value of imported goods in February 2013. This led to a delay in clearing the goods stored in the Container Depot, despite the Tribunal upholding the petitioner's contention regarding the correct transactional value. The Revenue's delay in allowing the release of goods, pending an appeal to the Supreme Court, resulted in the petitioner incurring demurrage charges. The petitioner relied on Circular No. 42 of 2001 and a Supreme Court decision to argue that the Revenue's actions were unreasonable and malafide.

The court noted that the mere fact that the Revenue did not release the goods due to an ongoing appeal to the Supreme Court did not automatically imply malafide intent. The court emphasized that such matters require factual evidence and are best adjudicated in a Civil Court. Consequently, the court declined to entertain the petition, suggesting that the petitioner pursue the matter through a civil suit where the factual issues can be examined thoroughly. However, the court clarified that the time spent pursuing the petition would be excluded from the limitation period under Section 15 of the Limitation Act, 1963, if the Revenue raises a plea of limitation. Ultimately, the petition was dismissed with no order as to costs.

---