https://www.taxtmi.com/caselaws?id=364577 Revenue is not liable for demurrage on delayed clearance of imported goods where detention was based on a plausible interpretation of the applicable notification and no mala fide or extraneous purpose is shown. A later clarification or change in the Revenue's view does not, by itself, make the initial refusal wrongful or create demurrage liability. Liability arises only where the original action is palpably wrong or wholly unacceptable. On these facts, the detention was treated as justified at the time it was taken, and demurrage could not be fastened merely because the position was subsequently corrected. en-us Thu, 26 Jul 2018 00:00:00 +0530 Sat, 10 Nov 2018 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364577 Revenue is not liable for demurrage on delayed clearance of imported goods where detention was based on a plausible interpretation of the applicable notification and no mala fide or extraneous purpose is shown. A later clarification or change in the Revenue's view does not, by itself, make the initial refusal wrongful or create demurrage liability. Liability arises only where the original action is palpably wrong or wholly unacceptable. On these facts, the detention was treated as justified at the time it was taken, and demurrage could not be fastened merely because the position was subsequently corrected. Case-Laws Customs Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364577