TaxTMI 
TaxTMI 
2026 (7) TMI 1138
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....tion of Detention and Demurrage waiver Certificate dated 23rd April 2026 ("Detention-cum-Waiver Certificate" for short), issued under Regulation 10(1)(l) of Sea Cargo Manifest and Transhipment Regulations, 2018 ("2018 Regulations" for short) and Regulation 6(1)(l) of Handling of Cargo in Customs Areas Regulations, 2009 ("2009 Regulations" for short) as well as release of goods covered under Bill of Entry Nos. 7340156 and 7339348, dated 5th February, 2026 ('subject goods' for short). The Petitioners have pressed on the interim prayer to release the subject goods forthwith. 3. Admit. Rule. With consent of parties, the proceedings before the Court, at this juncture, are heard on the prayer of interim relief considering the nature of urgency expressed by the Petitioners. In a nutshell, the Petitioners are a proprietorship concern engaged in the import and trading of In-shell Walnuts. The urgency with which the Petitioners have approached this Court is that the subject goods of the Petitioners being perishable in nature are illegally detained by the Respondent/Authorities. It is the Petitioners' case that the Respondent No. 3 has already issued a final Detention-cum-Waiver Certificat....
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....ers which is binding on Respondent No. 5 (Shipping Line). It is specifically averred in para 4(vii) of the said Affidavit-in-Reply that considering the stand of the Respondent No. 5, which appears to be contrary to the provisions under the 2018 Regulations, for which the Respondent No. 4 i.e. Deputy/Assistant Commissioner SCMTR, Jawaharlal Nehru Customs House (JNCH) is contemplating initiation of appropriate proceedings against Respondent No. 5 (Shipping Line), under the said 2018 Regulations. 9. Mr. Gauraj Shah appearing for the Respondent No. 5 (Shipping Line) has vehemently opposed the Petitions including the contentions raised on behalf of Respondent Nos. 2, 3 and 4 (Customs Department). Mr Shah by referring to the Affidavit-in-Reply of the Customs Department (supra) would submit that the investigation into the original claim of the Petitioners would continue independently and is not concluded by issuance of the Detention-cum-Waiver Certificate. According to Mr. Shah, the obligation of the Respondent No. 5 comes to an end on the issuance of the Detention-cum-Waiver Certificate, contending that the Customs Department has no power/authority to direct any Waiver beyond a period....
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...., 3 and 4, in Writ Petition No.7407 of 2026. It is discernible therefrom that the Customs Authorities have admitted that the Detention-cum-Wavier Certificate dated 23rd April 2026, is binding on Respondent No. 5 (Shipping Line) for the entire period of holding the subject goods. It is stated that the stand taken by Respondent No. 5 (Shipping Line) appears to be contrary to the provisions stipulated under 2018 Regulations. Accordingly, Respondent No. 4 is contemplating initiation of appropriate proceedings against Respondent No. 5 under 2018 Regulations. 16. Considering such clear and categorical stand taken by Respondent No. 4, in its Affidavit-in-Reply (supra), the binding nature of Detention-cum-Wavier Certificate on all the stakeholders including Respondent No. 5, in these proceedings, prima facie, becomes evident. There is no Affidavit-in-Reply filed by the Respondent No. 5 (Shipping Line) as yet in the said proceedings though Mr. Shah has submitted that the same would be done at the earliest. We have noted the submission of Mr. Shah that his client is initiating steps to take appropriate legal action qua the said Detention-cum-Waiver Certificate against Respondent Nos. 2, 3....
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....pondent No. 5's claim as per its invoices raised, against Petitioners would be around Rs.3.04 Crores. However, in the given factual complexion, we are of the considered view that directing the Petitioners to deposit the aforesaid amounts and releasing goods subject to the aforesaid conditions and directions would duly serve the ends of justice, at this stage of the proceedings. 21. The Respondents including Respondent Nos. 5 and 6 are at liberty to pursue their legitimate claims against the Petitioners in these Petitions. This would be without prejudice to their independent respective rights and contentions qua recoveries if any, in appropriate proceedings, in accordance with law. We clarify that our observations above are prima facie, confined to the aspect of interim prayer of the Petitioners for the release of its subject goods, being perishable in nature and would not have any bearing on the claims and counter claims of the parties on merits. 22. We make it clear that all parties including Petitioners and Respondents would be bound by the final order that may be passed in the Petitions. 23. It is hereby clarified and the Petitioners agree that they would not claim any ....