https://www.taxtmi.com/caselaws?id=410675 An importer was not liable to bear demurrage for the period during which fertilizer was wrongfully detained by Customs on an incorrect insistence on a laboratory certificate. The subsequent clarification from the Ministry of Agriculture showed that release of the goods was not conditional on obtaining that report, and the delay was not attributable to the importer. Because the detention arose from customs-driven delay rather than any fault of the importer, the Port Trust could not retain the demurrage collected. The amount paid was held refundable, and the writ petition succeeded with a direction to return the levy. en-us Wed, 28 Jul 2021 00:00:00 +0530 Fri, 06 Aug 2021 22:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410675 An importer was not liable to bear demurrage for the period during which fertilizer was wrongfully detained by Customs on an incorrect insistence on a laboratory certificate. The subsequent clarification from the Ministry of Agriculture showed that release of the goods was not conditional on obtaining that report, and the delay was not attributable to the importer. Because the detention arose from customs-driven delay rather than any fault of the importer, the Port Trust could not retain the demurrage collected. The amount paid was held refundable, and the writ petition succeeded with a direction to return the levy. Case-Laws Customs Wed, 28 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410675