https://www.taxtmi.com/caselaws?id=43829 SC dismissed the revenue's appeal, holding that classification of the imported machinery as a Bevel Gear Generator or Bevel Gear Planer is a purely factual and technical issue, properly decided by the Tribunal, which had relied on expert opinion. SC found no ground to interfere. It clarified that mere filing of an appeal does not operate as a stay and authorities cannot withhold release of goods without a specific stay order. SC directed issuance of a detention certificate without reference to the impugned public notice and observed that customs authorities could be liable for demurrage in appropriate cases. The port authorities were directed to consider waiver of demurrage sympathetically. en-us Thu, 09 Sep 1993 00:00:00 +0530 Fri, 12 Dec 2025 20:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43829 SC dismissed the revenue's appeal, holding that classification of the imported machinery as a Bevel Gear Generator or Bevel Gear Planer is a purely factual and technical issue, properly decided by the Tribunal, which had relied on expert opinion. SC found no ground to interfere. It clarified that mere filing of an appeal does not operate as a stay and authorities cannot withhold release of goods without a specific stay order. SC directed issuance of a detention certificate without reference to the impugned public notice and observed that customs authorities could be liable for demurrage in appropriate cases. The port authorities were directed to consider waiver of demurrage sympathetically. Case-Laws Customs Thu, 09 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43829