https://www.taxtmi.com/caselaws?id=43209 The Public Notice modifying the Import & Export Policy 1990-93 was construed as deleting the actual user conditions for the specified items in Appendix 6, List 8, Part I, so import of those goods was open to all importers and not confined to actual users. On that basis, Customs' insistence on an actual user status and a further licence for clearance was held to be incorrect, and the detention of the goods was treated as wrongful. Applying the principle that wrongful detention by Customs can make them responsible for demurrage, the authorities were directed to release the Bills of Entry promptly, issue Wharfage Rent Exemption Certificates, and reimburse demurrage if the port did not accept them. en-us Mon, 24 Feb 1992 00:00:00 +0530 Wed, 16 Jun 2010 17:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43209 The Public Notice modifying the Import & Export Policy 1990-93 was construed as deleting the actual user conditions for the specified items in Appendix 6, List 8, Part I, so import of those goods was open to all importers and not confined to actual users. On that basis, Customs' insistence on an actual user status and a further licence for clearance was held to be incorrect, and the detention of the goods was treated as wrongful. Applying the principle that wrongful detention by Customs can make them responsible for demurrage, the authorities were directed to release the Bills of Entry promptly, issue Wharfage Rent Exemption Certificates, and reimburse demurrage if the port did not accept them. Case-Laws Customs Mon, 24 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43209