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    <title>2003 (8) TMI 275 - CESTAT, MUMBAI</title>
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    <description>A detention certificate is only an administrative recommendation by customs authorities for consideration of waiver or reduction of demurrage by the custodian, and it has no independent statutory basis. The Tribunal, being a statutory appellate body, does not have writ powers comparable to the High Court under Article 226 and cannot assume authority to grant such relief. It therefore had no power in law to issue the detention certificate or direct demurrage-related relief.</description>
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      <title>2003 (8) TMI 275 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=107796</link>
      <description>A detention certificate is only an administrative recommendation by customs authorities for consideration of waiver or reduction of demurrage by the custodian, and it has no independent statutory basis. The Tribunal, being a statutory appellate body, does not have writ powers comparable to the High Court under Article 226 and cannot assume authority to grant such relief. It therefore had no power in law to issue the detention certificate or direct demurrage-related relief.</description>
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