2018 (1) TMI 32

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....he petitioner in short is that it is a company incorporated and registered in India. It is engaged, amongst other things, in the business of Import and Export under Code No. IEC 1591001382. 3. It imported two consignments of handmade carpets from M/s. Imperial Rugs, United States of America at I.C.D., Mandideep, District Raisen (M.P.) vide Bill of Entry, dated 24-2-2011 and 11-5-2011 respectively. They were illegally kept in the Custom, Inland Container Depot (for short ICD) at Mandideep in District Raisen (M.P.) therefore petitioner Company is not liable to pay demurrage charges. 4. In the reply, contesting respondents denied averments in the petition and submitted imported consignments in question were not cleared by Custom Au....

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.... on 28-1-2013; 2014 (306) E.L.T. 321 (M.P.). "(1). The petitioner herein is directed to deposit 20% of the provisional assessment duty Rs. 9,65,585/- in cash or by way of demand draft as the case may be. For remaining amount of duty of Rs. 9,65,585/- petitioner shall furnish a bond along with bank guarantee to the respondents. For Rs. 38,25,658/- petitioner shall furnish a bond to the respondents that in case such duty is imposed, the petitioner shall deposit aforesaid amount with the respondents. (2) Petitioner shall further execute a bond that in case some penalty is also imposed upon the petitioner in respect of undervaluing the goods, petitioner shall make payment of such amount within a period of 30 days from the date of su....

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....Lordships also followed the earlier decision referred to in the case of International Airports Authority of India v. M/s. Grand Slam International 1995 AIR SCW 1802 = 1995 (77) E.L.T. 753 (S.C.). In the International Airports Authority of India (supra), it has been held as under :- "An authority created under a statute even if the custodian of the imported goods because of the provisions of the Customs Act, 1961, would be entitled to charge demurrages for the imported goods in its custody and make the importer of consignee liable for the same even for periods during which he/it was unable to clear the goods from the Customs area, due to fault on the part of the Customs authorities or of other authorities who might have issued detention own....