Importers Liable for Demurrage Charges Post-Adjudication: No Waiver for Goods Vested with Importer, Not State.
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....Waiver of demurrrage charges - It does not contemplate the situation where after adjudication process the goods do not vests with the State, but vests with the importer - In such a situation, the importer would be liable to pay demurrage charges, as owner of the goods stored in the Warehouse - The guidelines do not provide for demurrage free storage even for the revenue. - HC....




TaxTMI
TaxTMI