VIBHU BAKHRU, AMIT MAHAJAN
Floor Covers – Appellant
Versus
Principal Commissioner of Customs – Respondent
JUDGMENT
Amit Mahajan, J. The present writ petition has been filed seeking the following reliefs:
"a. Issue a Writ of Mandamus or any other appropriate Writ, direction or order directing learned Respondents to release the consignment imported under B/E No. 4995142 dated 10.08.2021 and 5030730 dated 12/08/2021.
b. Issue a Writ of Mandamus or any other appropriate Writ, direction or Order directing learned Respondents to either pay themselves or to waive the payment of demurrage detention and any other charges.
c. Issue Rule Nisi in terms of prayers at (a) and (b) above and confirm the same after hearing the parties;
d. Pass ad-interim ex-parte order in terms of prayer at (a) and above;
e. Award cost of this Petition;"
2. It is contended on behalf of the petitioner that the consignment comprising of "Knotted Woollen Carpets" was imported by the petitioners from the United States of America on 10.08.2021. The Bill of Entry being B/E No. 4995142, along with other import documents were submitted by the petitioner with the respondent authorities.
3. On 12.08.2021, another consignment comprising of "Knotted Woollen Carpets" was imported from United States of Emirates and the Bill of Entry bei
The judgment emphasizes the procedural requirements for seizure, provisional release, and adjudication of goods under the Customs Act, as well as the liability for demurrage and detention charges.
The Customs Act mandates timely completion of investigations regarding detained goods, ensuring procedural compliance with notice requirements under Sections 110 and 124 to avoid unlawful detention.
The main legal point established in the judgment is that a claim for waiver of demurrage and detention charges must be made within the specified time frame, and the maximum waiver period is limited b....
The judgment establishes the legal framework for the provisional release of seized goods under the Customs Act, 1962, and emphasizes the need for the customs department to conclude inquiries within a....
Reasoned orders mandatory for rejecting demurrage waiver requests; remand for considering SEZ applicability.
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