https://www.taxtmi.com/caselaws?id=44911 Whether Customs could be directed to issue a detention certificate and bear demurrage and container detention charges despite claimed duty-free release under valid pass-books turned on the inordinate delay in clearance. SC held that the HC's directions were justified in the special facts, particularly Customs' failure to release the goods for about six years even after its own Chief Commissioner ordered unconditional release, and the ongoing departmental inquiry into officers responsible for the delay; the order was confined to doing justice on these circumstances and not a precedent. Consequently, the HC direction stood for the period prior to 5-4-1997, while any delay in delivery thereafter would be borne by the importer; the appeal was dismissed. en-us Wed, 13 May 1998 00:00:00 +0530 Wed, 31 Dec 2025 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44911 Whether Customs could be directed to issue a detention certificate and bear demurrage and container detention charges despite claimed duty-free release under valid pass-books turned on the inordinate delay in clearance. SC held that the HC's directions were justified in the special facts, particularly Customs' failure to release the goods for about six years even after its own Chief Commissioner ordered unconditional release, and the ongoing departmental inquiry into officers responsible for the delay; the order was confined to doing justice on these circumstances and not a precedent. Consequently, the HC direction stood for the period prior to 5-4-1997, while any delay in delivery thereafter would be borne by the importer; the appeal was dismissed. Case-Laws Customs Wed, 13 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44911