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    <title>2002 (6) TMI 50 - HIGH COURT AT CALCUTTA</title>
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    <description>During lawful seizure and adjudication, the importer remained liable for demurrage, warehousing and storage charges because detention under show-cause proceedings did not make custody unlawful for that period. Once the appellate tribunal set aside confiscation and penalty, the Customs authorities were bound to release the consignments forthwith, and continued retention thereafter lacked lawful justification. Liability therefore shifted to the Customs authorities only for charges incurred after the adjudication proceedings ended and up to the respective dates of release, while claims for the earlier period were not maintainable. Recovery was limited to the post-adjudication period, subject to verification.</description>
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    <pubDate>Mon, 17 Jun 2002 00:00:00 +0530</pubDate>
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      <title>2002 (6) TMI 50 - HIGH COURT AT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=46331</link>
      <description>During lawful seizure and adjudication, the importer remained liable for demurrage, warehousing and storage charges because detention under show-cause proceedings did not make custody unlawful for that period. Once the appellate tribunal set aside confiscation and penalty, the Customs authorities were bound to release the consignments forthwith, and continued retention thereafter lacked lawful justification. Liability therefore shifted to the Customs authorities only for charges incurred after the adjudication proceedings ended and up to the respective dates of release, while claims for the earlier period were not maintainable. Recovery was limited to the post-adjudication period, subject to verification.</description>
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      <pubDate>Mon, 17 Jun 2002 00:00:00 +0530</pubDate>
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