TaxTMI 
TaxTMI 
2019 (8) TMI 603
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....s respectively. 2. The petitioner earlier filed W.P.(C.) No. 14290/2019 for the following reliefs:- i) issue a writ in the nature of certiorari or any other appropriate writ, order or direction to call for the records leading to Ext.P4. P6, P8 and Ext.P10 Bill of Entries. ii) issue a writ in the nature of certiorari or any other appropriate writ, order directing the respondent to release the goods imported under Ext.P4,P6, P8 and P10 Bills of entries. iii) To issue a writ of mandamus directing the respondent to allow provisional release of goods imported under Ext.P4, P6 and P8, P10 without further delay. iv) Grant such other relieves that this Hon'ble Court may deem fit and proper in the facts and....
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....e facts mentioned above, the said containers bearing Nos.RFCU 2208160 & BSIU 2279099 imported vide Bill of Entry No.2742289 dated 06.04.2019 can only be released to the importer after proper examination. 4. The stand of the respondents is that the respondents prefer detailed examination of subject containers particularly in the presence of a person authorized by the petitioner. The learned counsel Mr. P. A Augustian on instructions states that one MR. Abin M. Sajan will be an authorised representative of the petitioner for participation when detailed examination of goods covered under Exts.P4, P6, P8 and P10 is undertaken. The senior Standing counsel for C.B.I.C submits that the respondents would complete the detailed examination a....
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....through Cochin Port. The Directorate of Revenue, Intelligence (DRI), Mumbai detected illegal import of gold in Gujarat Port in one of the container of scrap. Because of the undue delay in clearing goods, the petitioner approached this Court and the goods were released vide Ext.P4 release order. But now the shipping companies are demanding huge amount as detention and demurrage charge for the delay in clearing the goods. As per Section 6(1) of the Handling the Cargo in Customs Area Regulation 2009, cargo service provider shall not charge any rent or demurrage on goods seized/detained/confiscated by proper officer under customs. Any further delay in issuing detention certificate will adversely affect the petitioner." 5. The first responden....
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....y amount, even if a certificate is issued. Adverting to the merits of the matter, he draws the attention of the Court to certificate dated 11.03.2019 in file No. SIIB/06/2017- Cus and submits that the Assistant Commissioner (SIIB) in similar circumstances issued a certificate and certificates asked for even if it is not envisaged under the Customs Act or the applicable regulations, his argument is that the certificate now insisted upon by the petitioner is nothing but a statement affirming the happenings of a few events including detention and release of goods between 12.04.2019 and 12.06.2019. A certificate alone is presumed as conclusive proof by the shipping agency/ the cargo custodian in these matters. He further submits that as the ....
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....ges is requesting the respondents to furnish to petitioner a statement in the form of certificate. This certificate, as stated by Mr.Augustin, certainly is not going to be used against the respondents in view of the statement made by the learned counsel for the petitioner. The difficulty in which the petitioner is placed is required to be appreciated in the matters of this nature. The shipping agency/the cargo custodian considers the request of petitioner for reduction or waiver of demurrage charges if sufficient proof is given. The petitioner with a view to present the case supported by documents with required presumption in law is requesting for issue of certificate. The reason given by the respondents that such certificates are not issue....