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    <title>1992 (2) TMI 102 - DELHI HIGH COURT</title>
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    <description>The Court allowed the writ petition for a refund of excess demurrage paid by the importer due to incorrect classification of imported goods by Customs Authorities. The Court held that importers should not bear the consequences of authorities&#039; mistakes and if the importer is correct in their tariff item contention, they should not be liable for demurrage charges. The judgment emphasized the importance of correct classification by Customs Authorities and directed the refund of demurrage charges to the importer from the filing of the Bill of Entry until the release of the goods.</description>
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    <pubDate>Mon, 03 Feb 1992 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=43847</link>
      <description>The Court allowed the writ petition for a refund of excess demurrage paid by the importer due to incorrect classification of imported goods by Customs Authorities. The Court held that importers should not bear the consequences of authorities&#039; mistakes and if the importer is correct in their tariff item contention, they should not be liable for demurrage charges. The judgment emphasized the importance of correct classification by Customs Authorities and directed the refund of demurrage charges to the importer from the filing of the Bill of Entry until the release of the goods.</description>
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