TaxTMI 
TaxTMI 
2021 (1) TMI 821
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....while respondent No. 1 continued to remain unrepresented. It was made clear that if respondent No.1 had been served but continued to remain unrepresented, Court would proceed with the hearing. On subsequent dates, registry was directed to serve notice upon respondent No. 1 and thereafter to put up service report. It is in these circumstances that registry put up a note on 08.01.2021 stating that as per the report of bailiff dated 21.12.2020, respondent No. 1 was duly served. 3. By filing this petition under Article 226 of the Constitution of India, petitioner seeks a direction to the respondents to release the container No. TTNU9895081 containing the imported goods of the petitioner declared vide bill of entry No. 7540462 dated 07.08.2018 without paying rent, demurrage and other charges for re-export as per customs order dated 28.11.2018. 4. Case of the petitioner is that it is a company incorporated under the Companies Act, 1956 having its registered office at Indore. It is engaged in the business of import and export of plastic granules and regrind. 5. It is stated that petitioner had imported plastic regrind from Dubai under bill of entry No. 7540462 dated 07.08.2018. W....
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....of the full value of the goods and bank guarantee of Rs. 4 lacs. It was mentioned that petitioner had submitted bank guarantee of Rs. 4 lacs and Provisional Duty (P.D.) Bond of Rs. 15,24,000.00 for re-export of the goods. Along with the said letter, original copy of the bank guarantee and P.D. Bond furnished by the petitioner were enclosed. 8. Thus, petitioner had complied with the conditions imposed in the order of the adjudicating authority for re-export of the goods which it had imported by furnishing the bank guarantee of Rs. 4 lacs and P.D.Bond of Rs. 15,24,000.00 which covered the assessable value of the goods. 9. Superintendent of Customs, Special Investigation and Intelligence Branch issued a certificate dated 31.01.2019 certifying that the goods declared by the petitioner vide bill of entry No. 7540462 dated 07.08.2018 were detained by the Special Investigation and Intelligence Branch for the period from 14.08.2018 to 06.02.2019. It was clarified that the above certificate was issued in terms of public notice No. 26/2010 dated 02.03.2010. Copies of the said certificate were furnished amongst others to respondent No. 1. 10. In addition to the above, petitioner has ....
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....ner against the authorities of the customs department. According to him, dispute between petitioner and respondent No.1 is a contractual one and, therefore, a suit would be the proper remedy for the petitioner. 14. Submissions made by learned counsel for the parties have been duly considered. Also perused the materials on record. 15. Section 45 of the Customs Act under the heading 'clearance of imported goods' deals with restrictions on custody and removal of imported goods. Sub-section (1) says that save as otherwise provided in any law for the time being in force, all imported goods unloaded in a customs area shall remain in the custody of such person as may be approved by the Principal Commissioner of Customs or Commissioner of Customs until they are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII which deals with goods in transit. 15.1. As per sub-section (2), the person having custody of any imported goods in a customs area, whether under the provisions of sub-section (1) or under any law for the time being in force, shall keep a record of such goods and send a copy thereof to the proper offic....
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....d in Regulation 2(1) (b) of the Regulations. Being so, it is under a legal obligation to discharge the responsibilities as mandated under Regulation 6, more particularly in clause (l) thereof which clearly says that a Customs Cargo Service Provider shall not charge any rent or demurrage on the goods seized or detained or confiscated by the Superintendent of Customs or Appraiser or Inspector of Customs or Preventive Officer or Examining Officer as the case may be. This position has been clarified by the Commissioner of Customs (Export) in the public notice dated 26/2010 with the further clarification that Customs Cargo Service Providers shall allow the goods on production of a certificate issued from the proper officer certifying such period of seizure or detention or confiscation without charging and collecting any rent or demurrage for such period. 20. It is also not disputed that the goods imported by the petitioner vide bill of entry No. 7540462 dated 07.08.2018 were detained by the proper officer of the customs department for the period from 14.08.2018 to 06.02.2019 which has been certified by the Superintendent of Customs in the prescribed format further mentioning that the....