2023 (9) TMI 24

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....espondents to release the goods imported under Bill of Entry No.8283769 dated 15.04.2022 without levy of Detention, Demurrage and Container Storage Charges, based on waiver certificate issued by the 2nd respondent dated 08.06.2022. 2. The petitioner had imported Fuel Oil in Flexi Bags to the extent of 205.580 Kgs from Singapore. The goods were imported under the cover of Certificate of Origin dated 07.04.2022 and were dispatched under Bill of Lading No.COAU 7237305340 dated 10.04.2022. The invoice value was Rs. 78,56,513/-, but the petitioner had self assessed the duty at Rs. 17,07,072/-. The petitioner's container was examined by the Customs Authority on 10.05.2022 and samples were drawn from one of the containers and sent for analysis. S....

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....egulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009, it is open to the CCSP to act contrary to the Certificate issued therein? (3) Whether the Certificate issued would constitute an order for the purposes of Handling of Cargo and Customs Areas Regulations,2009 ? (4) Whether there is any distinction in terms of Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009, for the purpose of waiver of demurrages, on the basis of the detention being justifiable or otherwise? (5) Whether, in the absence of a challenge to the Detention Certificate by the Customs Cargo Service Providers, it is open to CCSP to question the correctness or legality in the Writ Petitions filed by the importers for rel....

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.... Entries and the containers shall be handed over to the respective parties forthwith. iv) The bonds and the bank guarantees which are directed to be offered by the petitioner are to be held as a security for the amounts to be paid by the petitioner, if any, to the respective private parties herein. v) This arrangement is only an interim measure and will be subject to the final disposal of the writ petition. vi) The bank guarantees shall be kept alive till the disposal of the writ petition. vii) As there is some dispute regarding the constitution of the petitioner, it is clear that if the petitioner is a company, the personal bonds shall be given by the Director or else, by the Proprietor, if the petitioner is a propreitory concern. ....