TaxTMI 
TaxTMI 
2022 (7) TMI 584
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....IA ) 1. Heard learned advocate Mr.Saurabh Kapoor with learned advocate Mr.Prateek S. Bhatia for the petitioner, learned advocate Mr.Nikunt K. Raval for the respondent Nos.1 and 2 and learned advocate Mr.S.K.Mathur with learned advocate Mr.Vicky B. Mehta for the respondent No.3 2. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs : "(A) Your Lordships may be pleased to issue a writ of certiorari or Mandamus or writ in the nature of Certiorari or Mandamus or or any other appropriate Writ, Order or Direction, directing the Respondents to clear the goods comprising of "Dry Dates" imported vide Bills of Entries Nos.7520217 Dated 16.02.2022 and 7555484 Dated 18.02.2022 and han....
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....ner is engaged in the import and trading of "Dry Dates" falling under the chapter heading 08041030 of Custom Tariff Act, 1975 attracting Customs Duty/IGST @20% approx. and IGST of 12% respectively. The aforesaid goods are freely importable as per the Indian Tariff Code (ITC) HS. 3.2. It is the case of the petitioner that during the course of business it imported two consignment of "Dry Dates" from UAE and filed the Bills of Entry Nos.7520217 dated 16.02.2022 and 7555484 dated 18.02.2022 at the port of Mundra SEZ, Mundra, Gujarat. The said goods were detained by the respondent No.2 without executing any detention memo, which are still lying uncleared as the same has been illegally detained by the respondents. 3.3. For the purpose of import....
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....said respondents vide letter dated 08.03.2022 directed the Respondent Nos.3 and 4 to submit the copies of the Container Movement, details of the Shipper as well as the load port documents. 3.8. It is the case of the petitioner that on 21.03.2022, the respondent No.2, vide letter issued No Objection for the purpose of clearance of goods, since nothing amiss was found against the petitioner and thereafter, vide letter addressed to the Custodian i.e. Manager Saurashtra CFS, Mundra directed the said Custodian not to charge Ground Rent Charges for the period of detention. 3.9. Since the goods were subject to demurrage Container charges, the petitioner requested for issuance of waiver certificate in terms of Regulation 6(1)(l) of the Handling o....
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.... dated 26.04.2022 requested the Respondent Nos.3 and 4 to grant waiver of Demurrage Charges and issued Delivery Order in order to lift the goods from Customs. However, the respondent No.4 is neither granting any waiver nor issuing necessary delivery charges and vide Email dated 28.03.2022 has declined the request of the petitioner to grant waiver. 3.13. The petitioner, vide letter dated 04.04.2022 requested the respondent No.1 to direct the respondent Nos.3 and 4 to grant waiver of demurrage charges and in the alternative, initiate action against the respondent. 3.14. On 09.04.2022, despite the fact that full customs duty has already been paid by the petitioner, the goods imported by the petitioner were found to be imported in accordance ....
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....s.1 and 2 and submitted that the Customs Authorities have already issued the order on 25th March, 2022 directing the respondent Nos.5 and 6 not to charge any detention charges under Regulation 10(1)(l) of the SCMTR and Customs Authorities have already summoned the the respondent Nos.3 and 4 for not following the SCMTR Regulations. 5.2. Learned advocate Mr.S.K.Mathur for respondent No.3 relied upon the affidavit-in-reply filed on behalf of the respondent No.3 and submitted that the waiver of detention/dammurage charges as per the order dated 25th March, 2022 passed by the Customs Authorities is contrary to the Regulations of the SCMTR. 6. However, on a query made by the Court to the effect that whether the order dated 25th March, 2022 is c....