TaxTMI 
TaxTMI 
2019 (8) TMI 787
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....e hospital / medical facility of the petitioner Trust, the petitioner had placed an order for purchase of a Used Dialysis Machine with supplies and accessories, the details of which read as follows: Quantity DESCRIPTION Unit Price in $ CAD Total in $ CAD Used Dialysis Machines with supplies and accessories 12 only BAXTER Aurora Dialysis Machines 75 900 3 only FRESENIUS Dialysis Machines 100 300 10 cases Baxter Dialysis Machine Accessories included --- 22 cases Assorted Dialysis supplies included --- 114 cases Bellco Phylter Dialyzers included --- 12 cases Fresenius Optiflux Dialyzers included --- 10 cases B-D syringes included --- 7 cases JMS Harmony A-V Fistula Needle sets included --- 1 Large Case JMS Harmony A-V Fistula Needle set included --- 20 cases TORAY Hollow Fiber Dialyzers included --- 18 cases FRESENIUS combi blood tubing sets included --- TOTAL DUE --------- $CAD1200 4. This Court is informed by learned counsel for writ petitioner that the writ petitioner Charitable Trust is running a 50 Bedded Hospital....
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....#39;said Act' for brevity], but learned counsel for writ petitioner submits that this is dovetailed with or intertwined with duty under 125(2) and that appropriate duty has also been paid. Payment of duty details is as follows: 8. To be noted, there is also no disputation or disagreement that the aforesaid order-in-original dated 23.03.2018 made by the Joint Commissioner of Customs has been given legal quietus or in other words, it has attained finality. 9. Under such circumstances, post above mentioned order-inoriginal made by the Joint Commissioner of Customs, 3rd respondent before this Court issued a communication bearing File No.S59/50/2017-Group-5B. This is an undated communication. Only the Month and Year have been mentioned. Month is April and the Year is 2018. However, this communication has been signed on 25.04.2018. Vide this communication, it was held that the custodian shall not charge rent or demurrage for consignment which is subject matter of instant writ petition. Learned counsel for writ petitioner very fairly submits that this communication from the 3rd respondent has been received by the writ petitioner on 28.04.2018. 10. Saying so, learned counse....
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.... Station(CFS), where the consignment is now lying. 3. Learned counsel for writ petitioner fairly submits that copy of this communication was received by the writ petitioner on 28.04.2018. 4. Learned Revenue counsel submits that post 28.04.2018, nothing prevented the writ petitioner from taking delivery of the consignment and therefore, the writ petitioner cannot be heard to contend that the benefit of non payment of Demurrage and Container Detention Charges will enure to the benefit of writ petitioner upto the date on which the writ petitioner takes delivery of the consignment. 5. Responding to this, learned counsel for writ petitioner submitted that the writ petitioner could not take delivery owing to refusal on the part of the respondents in giving effect to the aforesaid communication dated 25.04.2018. 6. As of today, going by the case file placed before this Court, there is nothing on record to show that the respondents are responsible for writ petitioner not being able to clear the consignment post 28.04.2018. 7. Faced with the above situation, learned counsel for writ petitioner submits that writ petitioner had sent repeated corres....
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....e of Giridhari Homes Pvt. Ltd., Vs. Principal Commissioner of Customs, Chennai - III [hereinafter 'Giridhari case' for brevity]. Relevant paragraphs in Isha Exim case are paragraphs 15 to 18 and the same read as follows: '15. The learned counsel appearing for the petitioner submitted that, since the goods were detained at the instance of the D.R.I., they are entitled for Demurrage and Detention Certificate for waiver of the warehousing and demurrages from the date of detention till the date of release of the goods. It is pointed out that, on an earlier occasion, the petitioner has approached this Court, by way of W.P.No.22114 of 2017, seeking for release of the same product, which was imported vide Bill of Entry No.2696680, dated 02.08.2017 and detained vide Mahazar, dated 10.08.2017. The said Writ Petition was disposed of, by this Court, by order, dated 12.09.2017, directing the Authority to provisionally assess the Bill of Entry and release the goods and a direction was issued to the Commissioner of Customs to issue Detention Certificate. It appears that, though the Detention and Demurrage Certificate was issued, yet, the Steamer Agent did not honour....
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....foresaid two reported orders (alluded to supra), by another Hon'ble Single Judge, this Court is of the considered view that it is appropriate to direct the respondents to ensure that the CFS namely Manager, All Cargo Global Logistics Ltd., Thiruvottiyur High Road, Thiruvottiyur, Chennai - 600 019 (CFS) and M.S.C.Agency (India) P Ltd., 1st floor, KGN Tower, No.62, Ethiraj Salai, Egmore, Chennai - 600 105 (Steamer Agent who owns the container) to whom signed communication dated 25.04.2018 has been sent, implement the same in letter and spirit. In other words, respondents are directed to ensure that the addressees in the communication, signed on 25.04.2018 give effect to the same and ensure that the consignment namely Used Dialysis Machine, which is subject matter of instant writ petition is given delivery to the writ petitioner without insisting on demurrage and detention charges even post 23.03.2018. The above direction shall be complied with by the respondents as expeditiously as possible and in any event, with a period of four(4) weeks from the date of receipt of a copy of this order. 24. This writ petition is disposed of with the above directions. No costs. ============....