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      Direction for issuance of a detention waiver certificate - In...

      Petitioner Challenges Delayed Waiver of Demurrage Charges After Goods Detained for Investigation, Seeks Accountability.

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      CustomsDecember 23, 2023Case LawsHC
      Direction for issuance of a detention waiver certificate - In the instant case, the demurrage could have been avoided if after removing the goods for testing, same were directed to be shifted to warehouse under Section 49 of the Act. The petitioner on 13th January 2021 sought such permission and which was immediately granted but the same could have been done when the goods were detained for investigation. Therefore, respondent Nos. 1 & 2 were not justified in not responding to various letters of the petitioner seeking waiver certificate and now to justify the same in reply affidavit. - HC

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      ActsIncome Tax