TaxTMI 
TaxTMI 
2023 (5) TMI 675
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....ta for respondent Nos.1 and 2. 1.1 In the facts and circumstances of the case, the petition is taken up for its final consideration with consent of learned advocates for the parties. 2. Rule returnable forthwith. Learned advocate Mr.C.B.Gupta waives service of notice of Rule for respondent Nos.1 and 2. 3. By way of the present petition under Article 226 of the Constitution of India, the petitioner has sought for following reliefs : "A. Your lordships may be pleased to direct Respondent No.1 and Respondent no.2 to take all necessary steps and ensure that the Detention cum Demurrage waiver dated 07.10.2022 and 20.09.2022 Amnnexure-A (Colly.) issued under Sea Cargo Manifest Regulation 2018 is implemented by all concerned including Respond....
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.... petitioner is engaged in the business of trading various commodities. The petitioner had imported two lots of Regrind Plastic Big and Small Bags on 06.08.2022 and a bill of lading was also issued to that effect. The petitioner imported said goods vide bill of entry No.1012959 dated 22.08.2022 through warehouse at Kandla Special Economic Zone (KASEZ). The petitioner had also received a tax invoice from respondent No.3 for a sum of Rs.41,300/- for destination and delivery order charges dated 22.08.2022. 5. Respondent No.3 informed the petitioner that from the containers which were in the possession of officer of the Special Intelligence and Investigation Branch for the examination of goods, nothing objectionable was found with the goods of ....
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....ed from the proceeds of the auction. It is further submitted that on 13.12.2022, respondent No.1 vide email communicated to the petitioner for the updation of the clearance process as respondent No.4 was directed by the disposal section for further movement of disposal of the consignment. Respondent No.1 issued a letter dated 07.10.2022 directing respondent No.3 not to charge any detention and demurrage charges for the period of detention of goods by the customs in terms of Regulation 10(1) of Sea Cargo Manifest and Trans Shipment Regulations, 2018. 8. Learned advocate for the petitioner has also drawn our attention to the communications dated 07.10.2022 and 20.09.2022. Learned advocate for the petitioner has submitted that respondent No.3....