https://www.taxtmi.com/caselaws?id=421284 Customs Authorities cannot compel a custodian to waive demurrage for airport cargo where storage and processing charges are governed by the Airport Authority of India Act, 1994 and the regulations made under it. The custodian retains a lien on the cargo until applicable charges are paid, and the Customs Regulations, 2009 are subject to other laws in force. Unless the custodian's statutory or contractual regime itself allows waiver on issue of a detention certificate, customs officers have no power to direct such waiver. Seizure of goods or pendency of customs proceedings does not shift the demurrage burden away from the importer or create liability for Customs or the custodian to absorb those charges. en-us Thu, 24 Mar 2022 00:00:00 +0530 Thu, 21 Apr 2022 08:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421284 Customs Authorities cannot compel a custodian to waive demurrage for airport cargo where storage and processing charges are governed by the Airport Authority of India Act, 1994 and the regulations made under it. The custodian retains a lien on the cargo until applicable charges are paid, and the Customs Regulations, 2009 are subject to other laws in force. Unless the custodian's statutory or contractual regime itself allows waiver on issue of a detention certificate, customs officers have no power to direct such waiver. Seizure of goods or pendency of customs proceedings does not shift the demurrage burden away from the importer or create liability for Customs or the custodian to absorb those charges. Case-Laws Customs Thu, 24 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421284