Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / TMI Blogs / RSS

2000 (4) TMI 44

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ose. By letter No. E.O. 133 (87)/Misc., Government of India, Ministry of Industry, Department of Industrial Development Secretariat. By another letter from the Chief Controller of Imports Exports F. No. 2/400/87/M7AC/374 dated 25-7-1990, the petitioner was asked to step up its export to enrich the foreign exchange reserve of our country. The machines were imported by the petitioner on 16-7-1990 under a Bill of Entry No. 028980, dated 16-7-1990. When the machines were about to be released for home consumption, the goods were taken over by the Special Investigation Branch of Custom House on 16-7-1990. After examining by the Special Investigation Branch on 31-7-1990, these were about to be released. But, on 1-8-1990, the goods were seized by t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as not filed any counter. Only the second respondent has filed a counter stating that the detention was due to no fault or negligence of the petitioner or of the second respondent, that this respondent informed the clearing agent that under the provisions of the Scale of Rates which was statutory in nature, only 150 days were allowed for levy of concessional demurrage and advised the clearing agent to clear the consignment after availing the concession allowed by this respondent. The consignment was finally cleared on 25-10-1991 on payment of Rs. 82,478 as demurrage charges after availing the concession allowed for detention for Import Trade Control formalities. 4.There is, absolutely, no doubt that the petitioner enjoyed the benefit of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ties were liable to refund to the petitioner therein the warehousing and demurrage charges paid by him. 8.In Surabhi Leather (P) Ltd. v. Collector of Customs - 1992 (59) E.L.T. 253 (Cal.) and Om Shankar Biyani v. Collector of Customs - 1992 (60) E.L.T. 54 (Cal.) the decision in Padan Kumar Agarwal v. Additional Collector of Customs and S.A. International v. Collector of Customs were followed and it was held that the detention proceedings ended in favour of the petitioner and the Department must reimburse the petitioner on the loss suffered by the petitioner therein. 9.There is, absolutely, no doubt that the petitioner is entitled to the relief prayed for. 10.Mr. Udayakumar, learned Counsel for the first respondent, submitted that t....