2018 (8) TMI 49

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....e Parties : Mr. Yashank Adhyaru, Sr. Adv., Ms. Nisha Bagchi, Adv., Mr. Rajiv Nanda, Adv., Ms. Pooja Sharma, Adv., Mr. B. Krishna Prasad, AOR, Mr. Jay Savla, AOR, Ms. Renuka Sahu, Adv., Mr. Ajay Aggarwal, Adv., Ms. Mallika Joshi, Adv., Mr. Rajan Narain, AOR, Mr. Parag P. Tripathi, Sr. Adv., Mr. A. V. Rangam, AOR, Mr. Buddy A. Ranganadhan, Adv., Mr. D. Ramakrishna Reddy, Adv. And Mrs. D. Bharathi Re....

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....he Revenue before the High Court in Notice of Motion No.239 of 1996 along with Writ Petition No.624 of 1996, would go to show that the goods were not allowed to be cleared by the importer(s), by availing the benefit of credit that the importer(s) had earned, due to a dispute as regards the true meaning and purport of clause (iv) of the second proviso to condition (2) of the Notification No.104 of ....

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....r payment of demurrage charges. Rather, it is the Customs Authorities who had unlawfully detained the goods which would be so liable. 7. It is in the aforesaid context and in the light of the aforesaid contention that the impugned directions were issued by the learned single judge which has been affirmed by the Division Bench of the High Court in appeal. 8. We have read and considered the co....