https://www.taxtmi.com/highlights?id=63028 Seeking waiver of demurrage charges in terms of Regulation 6(I) and 6(q) of Handling of Cargo in Customs Areas Regulations, 2009 - it is evident that the Customs Authorities cannot direct waiver of demurrage which can only be done by the Custodian. Moreover, in the present case the decision was given on 6th May, 2019 vide which the fine and penalty were levied upon the petitioner. Admittedly, despite the aforesaid decision, the petitioner has not paid the penalty on the pretext that he would pay the same simultaneous to the release of goods. - The appellant is thus, not entitled to waiver of demurrage charges - HC en-us Thu, 21 Apr 2022 08:32:41 +0530 Thu, 21 Apr 2022 08:32:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63028 Seeking waiver of demurrage charges in terms of Regulation 6(I) and 6(q) of Handling of Cargo in Customs Areas Regulations, 2009 - it is evident that the Customs Authorities cannot direct waiver of demurrage which can only be done by the Custodian. Moreover, in the present case the decision was given on 6th May, 2019 vide which the fine and penalty were levied upon the petitioner. Admittedly, despite the aforesaid decision, the petitioner has not paid the penalty on the pretext that he would pay the same simultaneous to the release of goods. - The appellant is thus, not entitled to waiver of demurrage charges - HC Highlights Customs Thu, 21 Apr 2022 08:32:41 +0530 https://www.taxtmi.com/highlights?id=63028