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Issues: Whether the petitioners were entitled to provisional release of the seized goods on payment of applicable customs duty and whether demurrage and detention charges were liable to be waived.
Analysis: The goods were found to be covered by an earlier order of the Court in a connected batch of matters. Following that approach, the respondents were directed to assess and permit provisional release of the goods on payment of applicable customs duty, while the adjudication proceedings were permitted to continue. The Court also directed that the waiver applicable to cargo handled in customs areas be granted and that no demurrage or detention charges be levied on the petitioners.
Conclusion: The petitioners were held entitled to provisional release of the goods and to waiver of demurrage and detention charges.
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