2012 (9) TMI 313

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....bsp; Revenue has challenged the impugned order by way of this appeal to the extent the observations made by the first appellate authority in paragraph 9 of the impugned order which is reproduced herein below :-   The appellants have stated that as per the provisions of Regulation 6(l) of the Handling of Cargo in Customs Areas Regulations 2009, no rent or demurrage is chargeable on goods....

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....epartment only. Trade should not be punished for the delay on the part of the revenue.   2. In view of the above observations, the short issue before me is that whether the impugned order for waiving demurrage and detention charges against the respondents is correct or not.   3. The Revenue submits that as per Section 49 of the Customs Act, 1962, the respondents were asked to wareh....

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.... for the respondents drew my attention to Notification No.26/2009-Cus. (N.T.) dt. 17.3.09 which is in relation to Handling of Cargo in Customs Areas Regulations, 2009 vide Regulation 6(l) which is reproduced hereunder :-   6. Responsibilities of Customs Cargo Service Provider.- (1) The Customs Cargo Service provider shall - .   (l) subject to any other law for the time being in for....

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.... Regulations, 2009 are applicable to the facts of this case. Further, I do not agree with the contention of learned AR that in 2009, vide letter dt.20.7.2009, the respondents were advised to shift the goods to bonded warehouse. In compliance to the said letter, the respondents approached the bonded warehouse but as there was no space in the bonded warehouse, same was intimated to the department. F....