https://www.taxtmi.com/caselaws?id=216191 The court ruled in favor of the petitioner, finding that the detention of imported goods under a High Sea Sales Contract was unjustified. The Assistant Commissioner's refusal to clear the goods based on alleged revenue dues from a related firm was deemed arbitrary. The court held that the petitioner was not liable for the firm's expenses as per the contract clause and that detaining the goods without a pending demand was unlawful. The detention order was found to violate statutory provisions and the petitioner's constitutional rights, leading to a directive for the release of the goods upon payment of assessed duties and charges. en-us Fri, 17 Aug 2012 00:00:00 +0530 Mon, 06 May 2013 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216191 The court ruled in favor of the petitioner, finding that the detention of imported goods under a High Sea Sales Contract was unjustified. The Assistant Commissioner's refusal to clear the goods based on alleged revenue dues from a related firm was deemed arbitrary. The court held that the petitioner was not liable for the firm's expenses as per the contract clause and that detaining the goods without a pending demand was unlawful. The detention order was found to violate statutory provisions and the petitioner's constitutional rights, leading to a directive for the release of the goods upon payment of assessed duties and charges. Case-Laws Customs Fri, 17 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216191