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    <title>2023 (12) TMI 1022 - BOMBAY HIGH COURT</title>
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    <description>The Bombay HC directed customs authorities to issue a detention waiver certificate to an importer whose goods were detained for investigation for approximately two months. The court found that the petitioner provided accurate information regarding price differences between supplier and manufacturer invoices, and customs authorities were not justified in denying the waiver certificate. The court held that demurrage charges could have been avoided if goods were shifted to warehouse under Section 49 after testing. The petitioner was entitled to detention waiver certificate until January 13, 2021, and respondents were directed to issue the certificate within four weeks.</description>
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    <pubDate>Fri, 22 Dec 2023 00:00:00 +0530</pubDate>
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      <title>2023 (12) TMI 1022 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=447338</link>
      <description>The Bombay HC directed customs authorities to issue a detention waiver certificate to an importer whose goods were detained for investigation for approximately two months. The court found that the petitioner provided accurate information regarding price differences between supplier and manufacturer invoices, and customs authorities were not justified in denying the waiver certificate. The court held that demurrage charges could have been avoided if goods were shifted to warehouse under Section 49 after testing. The petitioner was entitled to detention waiver certificate until January 13, 2021, and respondents were directed to issue the certificate within four weeks.</description>
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      <pubDate>Fri, 22 Dec 2023 00:00:00 +0530</pubDate>
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