1991 (2) TMI 132

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....ation is sought that the liability of any demurrage charges and ground rent charges will have to be borne by the petitioner. The petitioner's case is that in all 71 cartons were imported and the Bill of Entries were presented on February 27, 1988 and thereafter the Customs authorities instituted an inquiry and a show cause notice was issued on December 15, 1988. Ultimately, however, by order dated March 15, 1990, the Assistant Collector Customs discharged the said show cause notice. The petitioner's case is that when the show cause notice has been discharged, the petitioner has no liability for payment of demurrage charges and/or the ground rent charges. According to it, the Container Corporation of India is the custodian on behalf of the C....

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....stoms & Others, 1990 (49) E.L.T. 49 (Kar.) = (1990) 27 ECC 92 (Kar.). There, the goods were in the custody of the Railways. It was observed that as per notification, Notice No. 21/81 (Customs) dated August 7, 1981, Southern Railways are the approved custodian under Section 45 of the Customs Act, 1962. Reliance was placed in that case on an earlier decision in Equipment Sales Corporation v. Assistant Collector of Customs, 1989 (43) E.L.T. 256 (Kar.) = (1990) 25 ECC 145, wherein it was ruled that though there were no rules or regulations under which a detention certificate could be issued by the Department, it was by virtue of the decisions of the Courts that such detention certificates are being issued by the Customs and other authorities. I....