https://www.taxtmi.com/caselaws?id=769503 Gujarat HC held that delivery agent registered as Authorized Sea Agent under SCMTR 2018 is bound by waiver letter issued by customs authority for detention charges. Court rejected agent's contention that regulations were inapplicable, noting agent was registered under sub-regulation (3) as Authorized Sea Agent. Under Regulation 10(1)(l), authorized carriers cannot demand container detention charges when customs detains goods for verification and entries are found correct. Since customs issued No Objection Certificate and waiver letter after finding Bill of Entry correct, agent must implement waiver and release goods without charging detention fees for specified period. Petition disposed. en-us Wed, 09 Apr 2025 00:00:00 +0530 Sat, 26 Apr 2025 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769503 Gujarat HC held that delivery agent registered as Authorized Sea Agent under SCMTR 2018 is bound by waiver letter issued by customs authority for detention charges. Court rejected agent's contention that regulations were inapplicable, noting agent was registered under sub-regulation (3) as Authorized Sea Agent. Under Regulation 10(1)(l), authorized carriers cannot demand container detention charges when customs detains goods for verification and entries are found correct. Since customs issued No Objection Certificate and waiver letter after finding Bill of Entry correct, agent must implement waiver and release goods without charging detention fees for specified period. Petition disposed. Case-Laws Customs Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769503