2011 (4) TMI 200

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.... petitioner submits that the petitioner Company which is an international company doing an export business filed the bill of entry No.2535787 of 2006, for the export of 7422.25 sq.ft of cargo described as 'buff sole leather' (OTL) valued at Rs.5,02,000/-. The said cargo was detained by the respondent on the ground that it does not satisfy the export norms. Subsequently, show cause notice dated 23.04.2008, was issued after several notices were sent to the respondent by the petitioner. After receiving the explanation, order in original No.8314 of 2008 dated 29.11.2008 was passed by the Joint Commissioner of Customs, (Exports). The said order was challenged before the Commissioner of Customs under Section 128 of the Customs Act. The Commission....

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..... Therefore, he prayed that in terms of Section 126 of the Customs Act, the respondent is bound to issue a detention certificate to the petitioner, for the purpose of waiving the demurrage charges. The order passed by the CESTAT has completely gone against the respondent. Even as per Section 126(1) of the Customs Act if any goods are confiscated under this Act, such goods shall vest in the Central Government and the physical possession of the confiscated goods are deemed to be with the Central Government. Subsequently, if the goods are directed to be released by any customs Authorities as per Law, then for the period between the confiscation of goods and its release to the petitioner, no demurrage or detention charges shall be payable by th....

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....orted goods are pilfered after unloading thereof in a customs are while in the custody of a person referred to in sub-section(1), that person shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an import manifest or, as the case may be, an import report to the proper officer under Section 30 for the arrival of the conveyance in which the said goods were carried".   A mere reading of Section 45 shows that the imported goods would remain in the custody of the person approved by the Customs Commissioner, until they are cleared for home consumption or are warehoused or are transshipped in accordance with the provisions of Chapter VIII. After dealing with various provisions, namely, Section 47 whic....

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....o get the detention certificate from the respondent. Though Mr.P.Mahadevan, Learned Central Government Standing Counsel for the respondent, sought time to file counter in terms of the order passed by the CESTAT, in final order No.830 of 2010 dated 30.07.2010, a direction needs to be given to the respondent to issue a detention certificate to the petitioner. Though the petitioner's goods were detained in the year 2006, subsequently, the order-in-original and order in Appeal were set aside by the CESTAT by its final order dated 30.07.2010. Thereafter, no appeal was filed by the respondent. However, since the petitioner is entitled to carry the goods without paying any demurrage charges for the period during which the goods were detained, the ....