TaxTMI 
TaxTMI 
1986 (7) TMI 99
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....etition filed under Article 226 of the Constitution of India is for what period the petitioners are entitled to receive detention certificate from the Customs Authorities. Only few facts are required to be stated to appreciate the claim made by the petitioners. 2. The petitioners secured a licence on November 21, 1979 for import of alloy steel scrap to any chemical composition as shwon under It....
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.... bother to carry out any examination for over one year inspite of several reminders sent by the petitioners. As the report was not received, show cause notice was given to the petitioners and after personal hearing, an adjudication order was passed and the petitioners were permitted to clear the goods covered by the three bills of entries on August 5, 1981. 3. The petitioners were issued detent....
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....Authorities did not bother to carry out their duties and examine the goods till October 8, 1980 and the detention certificate cannot be refused for this period which was lost because of the failure of the Customs Authorities. Shri Mehta submits that the petitioners are required to pay demurrage charges merely because the Appraiser group did not bother to examine the goods. In my judgment, the clai....
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....t awoke from slumber and sought an adjournment on the ground that the papers are not traceable. In these circumstances adjournment could not be granted. 5. Shri Rege then submitted that the goods were not examined by the Customs Appraiser because the bills of entries were taken back by the petitioners and not refiled. I inquired from Shri Rege as to what is the basis for this submission and the....