https://www.taxtmi.com/caselaws?id=76512 The tribunal held that no detention certificate was required for the waiver of demurrage and detention charges as the respondents were responsible for the cargo's detention due to their failure to produce a necessary bank guarantee. The interpretation of Circular No. 71/98-Cus. indicated that the respondents did not meet the conditions for bank guarantee exemption. Consequently, the tribunal set aside the lower appellate authority's decision, reinstated the original authority's ruling, allowed the department's appeal, and dismissed the cross-objection. The judgment was pronounced by Member (T) Chittaranjan Satapathy on 23-9-2009. en-us Wed, 23 Sep 2009 00:00:00 +0530 Wed, 30 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76512 The tribunal held that no detention certificate was required for the waiver of demurrage and detention charges as the respondents were responsible for the cargo's detention due to their failure to produce a necessary bank guarantee. The interpretation of Circular No. 71/98-Cus. indicated that the respondents did not meet the conditions for bank guarantee exemption. Consequently, the tribunal set aside the lower appellate authority's decision, reinstated the original authority's ruling, allowed the department's appeal, and dismissed the cross-objection. The judgment was pronounced by Member (T) Chittaranjan Satapathy on 23-9-2009. Case-Laws Customs Wed, 23 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76512