TaxTMI 
TaxTMI 
2022 (4) TMI 950
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...., the Delhi Cargo Services Pvt. Ltd. without incurring any demurrage charges in terms of Regulation 6(I) and 6(q) of Handling of Cargo in Customs Areas Regulations, 2009 (hereinafter referred to as 'Customs Regulations, 2009'). 2. The petitioner imported goods namely Chinese back cover, Chinese tempered glass for mobile, etc through Airway Bill No.77545-189944 for which he filed Bill of Entry No.2963662 and self assessed the values of goods as Rs.4,62,856/- which attracted Custom duty in the sum of Rs.1,59,528/- which was paid vide TR-6 Challan No.2026777493 dated 24th April, 2019. SIIB, ACC Import, New Delhi conducted hundred per cent examination of the goods and found misdeclaration of quantity in the consignment. A Panchnama was drawn o....
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....th July, 2019. The petitioner has stated that once the investigations had been completed and an order dated 08th July, 2019 was passed by respondent No.2, the petitioner had a right for release of goods on payment of differential duty, redemption fine and penalty. However, on account of its financial hardship, it represented that the amount to respondent No.2 shall be paid immediately before release of goods. The petitioner approached respondent No.1 for release of goods but it refused to do so unless the demurrage charges were paid till date. The petitioner approached respondent No.2 vide letter dated 11th July, 2019 about illegal demand of full charges for demurrage, but to no avail. Aggrieved the petitioner has filed the present petition....
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....inal of the Airport which is the function of Airport Authority of India. The AAI Regulations, 2003 specifically deals with Storage and Processing of Cargo Couriers, Express Goods and Postal Mail. The Authority fixes the charges for processing the cargo and has formulated a policy of waiver of such demurrage charges under AAI Regulations 2003. The Regulation 6 (1) of Customs Regulations, 2009 itself postulates that these regulations are subject to any other law for the time being in force. The Regulations, 2003 specifically provides that demurrage charges shall not be waived in case penalty/ fine is imposed by the Customs Authority. The Customs Authority is not concerned with the responsibility of providing and fixing demurrage charges in re....
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....rage charges in compliance of Regulation 6(1) of Customs Regulations, 2009 which was accepted by M/s DIAL vide its office letter dated 13th June, 2019. 6. The respondent No.4-Directorate General of Revenue Intelligence on behalf of DRI, Jaipur has submitted that the goods were initially detained under Panchnama dated 24th April, 2019 and the detention was converted into seizure under Section 110 of Customs Act, 1962 on 01st May, 2019. It was admitted that Respondent No.4 had sent a letter dated 03rd May, 2019 stating that when SIIB has taken over the custody of goods on seizure, goods may be deposited in malkhana, warehouse or provisionally released as per the rules and procedures of Air Cargo Complex, New Delhi. It is claimed that DRI, Ja....
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....her provided that till the charges are paid, AAI "shall have a lien on cargo of goods". 9. The short question for consideration is whether the Custom Authorities can direct waiver of demurrages otherwise recoverable by AAI in terms of AAI Regulation, 2003. This aspect was considered in detail by this Court in Global Impex and Ors. Vs. Manager, Celebi Import Shed and Ors., W.P. (C) 7577/2019 decided on 20th December, 2019, where after analyzing a catena of judgments the principles which emerged from aforesaid decisions were narrated as under : "(i) The custodian has a lien over the imported goods, consigned to its custody. This lien may be statutory, as provided under the IAA Act, all the Major Port Trusts Acts, or contractual. It may als....
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....re is entirely unjustified, the importer would, in the first instance, have to pay demurrage, to the custodian and, thereafter, pursue, with the Customs authorities, for obtaining reimbursement of the amount. (vi) The only exception, to the application of the above principles, is in a case in which the custodian himself is guilty of unconscionable delay, or of continuing to hold onto the goods without good reason or authority. (vii) Rates of demurrage were deliberately made prohibitive, so as to discourage importers from consigning goods to the custody of the Port Trust or other custodian, and to avoid congestion at the port" 10. Similar issue arose in the case of Mate (India) Pvt. Ltd. Vs. Commissioner of Customs, Inland Container Dep....