TaxTMI 
TaxTMI 
2024 (5) TMI 858
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....ndent(s) No. 3 : Mr Anuj K Trivedi (6251) For the respondent(s) no. 1,2 : Mr CB Gupta (1685) For the Respondent(s) No. 5 : Notice Served ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Special Civil Application No. 13963 of 2023 is filed for the following prayers: - "12 (a). Issue a writ of mandamus, direction, or any other orders, directing the offices of respondent 1&2, to issue demurrage/ storage waiver letter, allowing 100% wavier of demurrage/storage charges, directing the 3rd Respondent to waive the entire demurrage charges accrued on the tank containers and allowing Petitioner to cross-stuff/load the entire good in Tank Containers Nos. RLTU2009510, CXTU1133607, SEGUB062395, B....
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....21, in the interest of justice." 2. Heard Mr. M. Rafiq, learned Senior advocate with Ms. Rashmitha Ramchandra, learned advocate for Mr. Nimit Y. Shukla, learned advocate (SCA No. 13963 of 2023); Ms. Paurami B. Sheth, learned advocate for the petitioner (SCA No. 6075 of 2022) and respondent No. 4 (SCA No. 13963 of 2023); Mr. C.B. Gupta, learned advocate; Mr. Anuj Trivedi, learned advocate and Mr. Aditya Bhatt, learned advocate for the respective respondents 3. The brief facts of the Special Civil Application 13963 of 2023 are as under:- 3.1 The petitioner filed one warehouse Bill of Entry No. 9846933 on 7.12.2020 for import of 1900 MT. of "Denatured Ethyl Alcohol" for export. Thereafter, the petitioner filed Goods Removal Form from ....
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....STAT") on 2.3.2022 challenging the order passed by the Commission-Appeals. The petitioner on receipt of the demand notice dated 16.5.2022 and evacuation letter dated 19.5.2022 from the Deputy Commissioner Customs House, Kandla (SIIB) Kandla, approached this Court by way of this petition. 3.9 During the pendency of this petition, the CESTAT has passed an order in Custom Appeal No. 10165 of 2022 dated 17.3.2023 allowing the appeal filed by the petitioner setting aside the confiscation, redemption fine and the consequential penalty imposed on the petitioner. The CESTAT after considering the facts of the case allowed the appeal with consequential relief in accordance with law. 3.10 The petitioner thereafter made an application on 29th Mar....
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....al of the petitioner with all consequential relief and as per Regulation 6 (1) (L) of Regulation 2009, the petitioner is not liable to pay any detention or ground rent charges. 4.1 It was further submitted by learned Counsel for the petitioner under instructions that the petitioner shall be able to lift the goods within five weeks from today along with the container and handover the containers to the petitioner of Special Civil Application No. 6075 of 2022 who is respondent No. 4 in SCA No. 13963 of 2023. 4.2 Learned advocate for the petitioner has submitted that the petitioner is ready and willing to pay demurrage/ground rent charges to the respondent No. 3 from today till they lift the goods from the warehouse of the respondent No. ....
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....ween the petitioner and the custom authority and have suffered losses because of the continued occupation of their space in the cargo warehouse for the storage of the goods of petitioner and therefore they are entitled to get the detention charges, demurrage charges, ground rent etc. which are permissible in accordance with law. It was submitted that the respondent no. 5 has already filed civil suit for recovery of the outstanding dues against the petitioner and subject to the rights and contentions of the respondent No. 5 available under the law the appropriate order may be passed. 7. Considering the above submissions, it is clear that the CESTAT has allowed the appeal of the petitioner by setting aside the detention order/seizure order....