2005 (3) TMI 649

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....rder per : V.K. Agrawal, Member (T)]. - Revenue has filed this appeal against the Order-in-Appeal No. 154/04 dated 14-6-2004 by which the Commissioner (Appeals) has held that the Revenue is liable to reimburse the demurrage and detention charges paid by M/s. Margra Industries Ltd. 2.Shri Vikas Kumar, learned S.D.R., mentioned that the question of payment of demurrage and detention charges is no....

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....aving their right to recover the demurrage and container charges and the innocent importer not being liable to pay the same, Customs authorities would be bound to bear the demurrage charges. Reliance has also been placed on the decision in the case of Navneet Kumar Didwania v. C.C., Calcutta (Fort), 2002 (145) E.L.T. 6 (Cal.). 4.We have considered the submissions of both the sides. We find force ....