2001 (7) TMI 148

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ers proposing to levy duty the on the goods imported by them under the Bill of Entry filed by them on 13-3-2000. The said show cause notice came to be adjudicated and order came to passed by the Commissioner of Customs (Adjudication) on 27-2-2001 and the proceeding initiated against the petitioners came to be dropped. In view of this, on 4-4-2001, the petitioners for the first time wrote to the Co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y the Customs authorities was illegal and such illegal detention prevented the importer from releasing the goods, the Customs authorities would be bound to bear the demurrage charges in the absence of any provision in the Customs Act, absolving the Customs authorities from that liability. Section 45(2)(b) of the Customs Act cannot be construed to have clothed the Customs authorities with the neces....