TaxTMI 
TaxTMI 
2025 (5) TMI 2086
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....n respect of the imported subject goods. After examination of 7 out of the 21 containers by the Officers of DRI, the same were found to be in line with the declarations made in the Bills of Entry and accordingly, vide letter dated 08.04.2010, the DRI directed the Customs authorities to assess said consignments of the petitioner on declared value and clear it on payment of appropriate duty. Subsequently, on the payment of 'ground rent' or 'demurrage charges', the subject goods were released in April, 2010. 3. It is the petitioner's case that thereafter, it was directed to obtain Detention Certificates in order to claim refund of the aforesaid demurrage charges. After, initially approaching DRI, the petitioner was directed to approach Customs authorities, which again redirected the petitioner to DRI which once again shuttled the petitioner to Customs. Custom authorities failed to issue Detention Certificates despite reminders, following which the petitioner approached this Court by W.P.(C) No. 1007/2015. In compliance of order of this Court dated 03.02.2015, eventually the said Detention Certificates were issued by the Customs authorities. The petitioner contends that despite commun....
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....ore, cannot prevail over the statutory Act. In support of his submissions, learned counsel places reliance on decision of the Supreme Court in Mumbai Port Trust v. Shri Lakshmi Steels (2018) 14 SCC 317., and decisions of this Court in Global Impex v. Manager, Celebi Import Shed (2020) 13 GSTR-OL 268., and Bhavik S. Thakkar v. Union of India 2023 SCC OnLine Del 940. 6. Trip Communication (Supra) is sought to be distinguished by the petitioner by submitting that the said judgment cannot be applied retrospectively, especially considering that the same was passed with respect to waiver policy of warehousing companies. It is further submitted that the judgement clearly states that waiver is subject to compliance of the relevant waiver policy, however the petitioner herein failed to comply with the policy since the same states that such application has to be made within a period of 3 months from the date of payment of such charges for the application for waiver. It is submitted that even if limitation is to be calculated from the date of issuance of the subject Detention Certificates, i.e., 13.02.2015, the petitioner filed the present writ petition after an inordinate delay of almost 3&....
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....the assessable value. Thus, the policy of the respondent makes a clear distinction between cases where the seizure by custom authorities eventually leads to imposition of fine/penalty/warning and cases where there is no such imposition. 10. Since a challenge has been made by the respondent to the applicability of the subject regulations, it would be beneficial to see the relevant legislation. Circular No. 13/2009 dated 23.03.2009 issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise & Customs clearly states that the subject regulations shall apply to handling of imported goods and export goods in customs area specified under section 8 of the Customs Act, 1962. The relevant portion reads as follows- 3. As specified in Regulation 3, these regulations shall apply to handling of imported goods and export goods in customs area specified under section 8 of the Customs Act, 1962. This would cover all customs facilities such as ports, airports, Inland Container Depots (ICDs), Container Freight Stations (CFSs) and Land Customs Stations (LCSs). Imported goods would cover goods under trans-shipment and all goods held under the custody of CCSP. ....
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....rsonal penalty and/or warning by the Customs authorities, the policy for waiver would be applicable and the importer would be entitled to be considered for its benefit provided a certificate entitling him to be so considered is issued by the Customs authorities. The importer would not be automatically exempt but would be covered under the policy for waiver and eligible for waiver which would be granted subject to other compliances. xxx 50. To sum up : (1) In cases where on conclusion of the adjudication proceedings there is no imposition of any fine, penalty, personal penalty and/or warning by the Customs authorities : (i) the policy for waiver would be applicable ; (ii) the importer would be entitled to be considered for its benefit when the goods were seized, detained or earlier confiscated ; and (iii) waiver would be granted subject to other compliances. (2) In cases where pending the adjudication proceedings, provisional release order is issued and a certificate is issued by the Customs authorities, the goods would be released subject to furnishing of bond and/or security as may be prescribed that in case any fine, penalty, personal penalty and/or warning is impos....