2022 (4) TMI 920

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....with by the department and an order to the said effect has been passed on 19^th February 2022. The second direction issued in the order was to issue detention certificate for waiver of detention charges and other charges as the petitioner has stated that such waiver was granted only for a partial period. Taking note of the submission and also the legal position, the respondent/contemnor was directed to issue detention certificate for the entire period of detention i.e. till the goods are released in terms of the direction issued by us. The respondent/contemnor has issued a detention certificate dated 18th February, 2022 addressed to M/s. PIL India Private Limited and the Manager, Century Ply (JJP) CFS, Calcutta. In the said certificat....

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....munication and also having been aware of detention certificate issued by the department the cargoes were not released and the petitioner is being called up to pay detention and other charges. The argument of the revenue before us is that the relationship between the petitioner and the container freight station/shipping liner is contractual and, therefore, it is for the petitioner to work out its remedies in accordance with law and the department cannot be hauled up for contempt. In support of such contention the learned Counsel for the revenue placed reliance on a decision of the Hon'ble Supreme Court in Mumbai Port Trust Vs. M/s. Shri Lakshmi Steels and Ors. etc.; Civil Appeal Nos. 9831-32 of 2017 dated 27th July 2017 and the decision o....

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....erefore, the argument of learned Counsel that the dispute between the petitioner and the CFS/Shipping Line is purely contractual cannot be accepted and the same stands rejected. We substantiate this finding with the following additional reasons:- The decision in J.J. Polyplast Pvt. Ltd. was rendered in 2015 i.e. much prior to coming into force of the Sea Cargo Manifest and Transhipment Regulations, 2018. The said regulations have been notified in exercise of the powers under the Customs Act, 1962 and in supersession of Import Manifest (Vessels) Regulations, 1971 by the Central Board of Indirect Taxes and Customs. The regulations came into force on 1st August, 2019. Undoubtedly, the regulation being the statutory regulation binds not only....