TaxTMI 
TaxTMI 
2021 (11) TMI 207
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....r being Container No. CRLU1352809 (40') unloaded from the ship MV Balbina seized along with the goods vide seizure memo dated 20.09.2020 with the following prayers: - "(A) Your Lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or directions upon respondent-authorities to henceforth release the container CRLU1352809 (40') unloaded from ship MV Balbina seized along with subject goods vide seizure memo dated 20.09.2020 container after permitting the petitioner to de-stuff the same; (B) Your Lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or directions to declare that the pet....
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.... basis of the documents provided by the shipper to the shipping agent M/s. Qingdao Hi-lander at Qingdao, the master of vessel has declared the subject cargo at Mundra Port for transshipment to Iran. 2.2. M/s. Qingdao Hi-lander provided the papers to the shipping agent - present petitioner herein and to the vessel agent M/s. Feedertech and imported the goods under Section 30 read with Section 54 of the Customs Act, 1962. 2.3. It is the say of the petitioner that neither the petitioner nor its principal should be held liable for the storage, demurrage or other charges levied by the Adani Ports and Special Economic Zone Ltd. (APSEZ) for any detaining of the container at Adani Mundra Container Terminal. 2.4. According to the petitioner....
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.... subject goods would tantamount to commission and omission which would render the petitioner liable to the penalty under Section 112 and 114(AA) of the Customs Act. 4.1. It is the case of the respondents that consigner has send the goods in the container which is Methyl Benzene Sulfonate which is classified under the category of hazardous goods as per Material Safety Data Sheet and the product is considered as "HAZARDOUS" OSHA, 2012 Hazard Communication Standard. The same can be considered under Class 3 (Flammable Liquids) DGCPL Rules, 2013 and the container could not be released as the goods contained therein are of hazardous and flammable in nature and they required to be stored in the reefer container only. Since this concerns nationa....
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....tation of the said goods from one place to another. In addition to this if goods are shifted to any CFS or new place to release the container it will need reefer container to store them and also point of charge facility. 4. The matter is pending with the Hon'ble High Court and hence you are requested to provide a timeline to dispose/discharge the seized chemical." 8. Learned advocates on both the sides therefore have urged that the matter can be put an end in and approximate time according to the respondent since is 2 to 3 months, the matter can be disposed of by certain directions from the Court. Learned Counsel Mr. Lodha has urged that, noticing the nature of goods, it may also take a little more time than what has been contem....