https://www.taxtmi.com/caselaws?id=236747 Liability for demurrage and custody charges on imported goods was held to survive even where customs detention was later disputed, because detention did not extinguish the custodian's right to recover storage charges from the owner. The customs circular and the 2009 Regulations were treated as governing the relationship between the custodian and the Revenue, and did not create a right in the importer to insist on free storage or to shift liability away from the owner when the goods had not vested in the State. As the importer had not accepted the provisional release offered, mandamus for return of the goods or payment of their value without discharge of charges was denied. en-us Mon, 13 May 2013 00:00:00 +0530 Thu, 04 Sep 2014 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236747 Liability for demurrage and custody charges on imported goods was held to survive even where customs detention was later disputed, because detention did not extinguish the custodian's right to recover storage charges from the owner. The customs circular and the 2009 Regulations were treated as governing the relationship between the custodian and the Revenue, and did not create a right in the importer to insist on free storage or to shift liability away from the owner when the goods had not vested in the State. As the importer had not accepted the provisional release offered, mandamus for return of the goods or payment of their value without discharge of charges was denied. Case-Laws Customs Mon, 13 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236747