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    <title>2013 (5) TMI 41 - DELHI HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=233455</link>
    <description>Bona fide customs detention for verification was justified where imported goods were described inconsistently and the labels created doubt, so detaining 20% of the consignment for testing was not mala fide, especially as the balance was released and the goods were ultimately found to match the bills of entry. A detention certificate only showed that the importer was not at fault for the delay; it did not, by itself, shift liability for demurrage or detention charges to Customs. The importer remained liable for those charges absent exceptional facts, which were not shown, and the suit was rightly dismissed.</description>
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    <pubDate>Wed, 28 Mar 2012 00:00:00 +0530</pubDate>
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      <title>2013 (5) TMI 41 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=233455</link>
      <description>Bona fide customs detention for verification was justified where imported goods were described inconsistently and the labels created doubt, so detaining 20% of the consignment for testing was not mala fide, especially as the balance was released and the goods were ultimately found to match the bills of entry. A detention certificate only showed that the importer was not at fault for the delay; it did not, by itself, shift liability for demurrage or detention charges to Customs. The importer remained liable for those charges absent exceptional facts, which were not shown, and the suit was rightly dismissed.</description>
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      <pubDate>Wed, 28 Mar 2012 00:00:00 +0530</pubDate>
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