TaxTMI 
TaxTMI 
2021 (3) TMI 740
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.... Cargo in Customs Areas Regulations, 2009. 2. The petitioner had imported goods way back in 2013. The imports were without license and therefore the imports were restricted. Under these circumstances, proceedings were initiated against the petitioner which culminated in Order-in-Original No.22542 of 2013 dated 21.11.2013. Imported medical equipments value at Rs. 5,37,521/- were ordered to be confiscated under Section 111(d) of the Customs Act, 1962 with an option to pay redemption fine of Rs. 1,50,000/- in lieu of confiscation under Section 125 of the Customs Act, 1962 and subject to payment of applicable customs duties and penalty of Rs. 50,000/- under Section 112(a) of the Customs Act, 1962. 3. On appeal, the aforesaid order was modifie....
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....ections issued by the Appellate Authority(Commissioner Appeals) vide Order-in-Appeal No.C.Cus.II No.168 of 2015 dated 19.02.2015 read with Regulation 6(1) of the Handling of Cargo in Customs Areas Regulations, 2009 within a reasonable period. 8. By an order dated 07.09.2015, the said writ petition was disposed by directing the 2nd respondent to pass appropriate orders with regard to waiver of demurrage charges upto 14.08.2015, on the basis of recommendation of the 1st respondent vide letter dated 06.08.2015 and on consideration of the complaint of the petitioner dated 11.08.2015. 9. The 2nd respondent in compliance with the aforesaid order has issued letter to the petitioner dated 25.11.2015 and has concluded as follows:- "It is hence c....
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....aiver of demurrage charges or rent made by the petitioner and the petitioner is liable to pay the charges incurred and mounting on the cargoes imported by the petitioner. As a voluntary waiver of storage is granted for the period commencing from 15.4.2014 to 27.8.2014 by the 2nd respondent, the balance amount incurred till the date of clearance is payable as per the tariff, like any other importer for whom services have been rendered. We have duly complied with the directions of the Honorable High Court. A copy of this order is also sent to the 1st respondent for its file purposes. 10. The learned counsel for the petitioner submits that the 1st respondent has now filed a compliance report dated 10.11.2020, in terms of which, it has been st....
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....n W.P.No.25723 of 2015 and the said order stood complied with the communication of the order dated 25.11.2015 the present writ petition was misconceived and is liable to be dismissed. It is further submitted that no interim direction was passed on 09.10.2020 in this writ petition and therefore the said 1st respondent was not justified in issuing impugned Show Cause Notice. 13. I have considered the arguments advanced by the learned counsel for the petitioner and the respondents and I have gone through the records of the case. 14. By an order dated 09.10.2020, this Court merely directed the 1st respondent to file report on the action taken based on the representation dated 11.08.2015 of the petitioner against the 2nd respondent. On the oth....