Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        1989 (9) TMI 113 - HC - Customs

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Demurrage on detained baggage and writ relief for missing goods were both upheld in favour of the petitioner. Demurrage could not be levied on baggage detained by Customs and kept with the airport custodian because the relevant regulations defined demurrage only ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                          Demurrage on detained baggage and writ relief for missing goods were both upheld in favour of the petitioner.

                          Demurrage could not be levied on baggage detained by Customs and kept with the airport custodian because the relevant regulations defined demurrage only for cargo, while baggage was separately treated under the customs regime; the detained computer therefore could not be charged as cargo, and release was due without demurrage. The note also states that, where one packet of the computer went missing while in statutory custody and its contents and replacement value were undisputed, writ relief could be moulded to require the customs authorities and approved custodian to trace it and, if not found, deliver compatible replacement items or their value instead of forcing a separate civil suit.




                          Issues: (i) Whether demurrage was chargeable on baggage detained by Customs and kept in the custody of the airport authority, and whether the Chairman was bound to waive the charges wholly in the facts of the case; (ii) Whether a mandamus could issue directing the customs authorities and the approved custodian to trace the missing packet of the computer and, if not found, to deliver compatible replacement items or their value.

                          Issue (i): Whether demurrage was chargeable on baggage detained by Customs and kept in the custody of the airport authority, and whether the Chairman was bound to waive the charges wholly in the facts of the case

                          Analysis: The relevant regulations defined "cargo" as property carried on an aircraft other than mail, stores and baggages, and defined demurrage only with reference to cargo. The customs law separately dealt with baggage, and the airport authority's regulations made no provision for levying demurrage on baggage. The seized computer was baggage under the customs regime and remained detained by Customs in the custody of the approved custodian; therefore, the ordinary charging provision for cargo did not apply. In these circumstances, the argument that baggage detained in custody could be treated as cargo for purposes of demurrage was rejected.

                          Conclusion: Demurrage was not chargeable on the petitioner's baggage, and the petitioner was entitled to release of the goods without payment of demurrage.

                          Issue (ii): Whether a mandamus could issue directing the customs authorities and the approved custodian to trace the missing packet of the computer and, if not found, to deliver compatible replacement items or their value

                          Analysis: The facts showed that all three packets had arrived intact, were under customs control and custody of the approved custodian, and one packet later became untraceable during pendency of the writ petition. The contents and replacement value of the missing packet were not in dispute, and the statutory scheme placed responsibility for accounting for the goods on the customs authorities and their custodian. In these circumstances, the Court held that it was unnecessary to relegate the petitioner to a separate civil action and that effective relief could be moulded in writ jurisdiction by directing tracing and, failing that, replacement with compatible goods or their value.

                          Conclusion: A mandamus could validly issue requiring the customs authorities and the approved custodian to trace the packet and, if not traceable, to deliver compatible replacement items or their value.

                          Final Conclusion: The petitioner succeeded on both substantive questions: demurrage was not leviable on the detained baggage, and effective mandamus relief was warranted for the missing packet of the computer.

                          Ratio Decidendi: Where goods remain baggage under the customs regime, a regulation that authorises demurrage only on cargo cannot be extended to levy demurrage on that baggage; and where goods remain in statutory custody, the court may mould writ relief to enforce the public authority's duty to account for the goods by directing return, replacement, or equivalent value when the facts are substantially undisputed.


                          Full Summary is available for active users!
                          Note: It is a system-generated summary and is for quick reference only.

                          Topics

                          ActsIncome Tax
                          No Records Found