TaxTMI 
TaxTMI 
2023 (3) TMI 594
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....clear the goods comprising of "Dry Dates" imported vide Bills of Entries Nos.7736875 Dated 04.03.2022 and 7737090 dated 04.03.2022 and hand over the physical possession of the goods to the Petitioner; (B) Your Lordships may be pleased to issue a Writ of Certiorari or Writ in the nature of Certiorari or Mandamus or any other appropriate Writ, order or direction to the Respondent no.1 to initiate action against Respondent No.3 in terms of Sea Cargo Manifest Regulation 2018 in view of noncompliance of Detention Memo dated 19.04.2022; (C) Your Lordships may be pleased to issue a writ of certiorari or mandamus or writ in the nature of Certiorari or Mandamus or any other appropriate Writ, Order or direction to the Respondent no.4 to waive off the detention charges having been raised by Saurashtra Freight Pvt Ltd in view of Regulation 6(1)(I) of Handling of Cargo in Customs Area Regulations, 2009; (D)Pending admission, hearing and final disposal of this petition, Your Lordships may be pleased to effect physical delivery of the goods upon furnishing of Bond or any other condition, since the imported goods are subject to limited shelf life and deteriorating for each day passing; (E)....
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....ny order of detention or without issuance of any seizure memo in terms of Section 110 of the Customs Act, 1962, which is the only enabling Section to detain the goods imported by the petitioner. 3.7. It is the case of the petitioner that in order to support the declaration made at the time of filing of the Bill of Entry, the petitioner furnished all the documents including the copies of Export Declaration issued by UAE Customs. 3.8. The petitioner vide letter dated 26.03.2022 requested respondent no.1 and 2 for provisional assessment of the said Bill of Entries and for the provisional clearance of the said imported goods, the same being perishable and subject to demurrage and detention charges. 3.9. It is the case of the petitioner that vide letter dated 11.04.2022, the respondent No.2 issued No Objection Certificate for the purpose of release of goods covered under the siad Bill of Entries, since nothing adverse was found against the petitioner and thereafter, the siad letter dated 11.04.2022 was addressed to the Custodian i.e. Manager Saurashtra CFS, Mundra to waive off the detention charges in terms of Regulation 6(1)(I) of the Handling of Cargo in Customs Area Regulations, 2....
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....on of detention memo dated 19.04.2022 to waive the detention charges nor has any action been initiated by respondent no.1 against respondent no.3 for failure to grant waiver in terms of detention memo dated 19.04.2022 and therefore, being aggrieved, the petitioner has filed this petition with the aforesaid prayers. 4.1. Learned advocate for the petitioner submitted that in spite of the fact that the Customs Authorities have directed the respondent No.3 for waiver of the detention/demmurage charges as per the Regulation 10(l) of the Sea Cargo Manifest and Transhipment Regulations, 2018 (for short 'SCMTR') for not demanding any detention and demmurage/storage charges for the container laden with the goods which were kept on hold for the purpose of investigation/verification and in spite of such order dated 19.04.2022, the respondents are not ready to release the goods which are Dry Dates and perishable commodity. 4.2. It was submitted that respondents are demanding the container detention charges in spite of the order passed by the Customs Authorities for waiver of such charges under Regulation 10(1) of the SCMTR. 4.3. Relying upon the provisions of section 17, 18, 110, 110A, 111 ....
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....same ws communicated to CHA of the importer, however, the importer i.e. the petitioner/its CHA could not get the Cargo cleared by 18.03.2020 and therefore, the validity of the Delivery Order issued on 5.03.2022 got over. It was submitted that respondent no.3 continued requesting the petitioner to take delivery of the cargo through the CHA of the petitioner. 6.2 Relying upon the provisions of Regulation 10(1)(I) of the SCMT Regulations, it was submitted that regulation makes it clear that the authorized carrier is not permitted to demand any container detention charges if the containers are detained by customs for the purpose of verifying the entries made under section 46 or section 50 of the Act and if the entries are found to be correct. However, in case of the petitioner, it was not clear whether the containers were not detained by customs for the purpose of verifying the entries made under section 46 or for the verification of the Phytosanitary Certificate and Fumigation Certificate and therefore the said invoices were raised based on the customary practice of giving fourteen free days. 6.3 It was submitted that presuming that Regulation 10(1)(I) of SCMT Regulations is fully a....