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    <title>2023 (12) TMI 1181 - ALLAHABAD HIGH COURT</title>
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    <description>When goods are detained by customs, the custodian or customs cargo service provider cannot levy demurrage for the period of detention if a detention certificate directs waiver and the appellate order on the detention has attained finality. The Court applied the settled position that detention by customs bars demurrage for the protected period, and held that contrary authorities did not assist the respondents on these facts. The petitioner was therefore entitled to clear the goods without paying demurrage, subject only to other charges accruing after the detention certificate until actual clearance.</description>
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    <pubDate>Fri, 22 Dec 2023 00:00:00 +0530</pubDate>
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      <title>2023 (12) TMI 1181 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=447497</link>
      <description>When goods are detained by customs, the custodian or customs cargo service provider cannot levy demurrage for the period of detention if a detention certificate directs waiver and the appellate order on the detention has attained finality. The Court applied the settled position that detention by customs bars demurrage for the protected period, and held that contrary authorities did not assist the respondents on these facts. The petitioner was therefore entitled to clear the goods without paying demurrage, subject only to other charges accruing after the detention certificate until actual clearance.</description>
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      <pubDate>Fri, 22 Dec 2023 00:00:00 +0530</pubDate>
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