Per V.K. Agrawal:

Revenue has filed this appeal against the Order-in-Appeal No. 154/04 dated 14.6.2004 by which the Commissioner (Appeals) has held that the Revenue is liable to reimburse the demurrage and detention charges paid by M/s. Margra Industries Ltd.

2. Shri Vikas Kumar, learned SDR, mentioned that the question of payment of demurrage and detention charges is not a matter that can be decided by the Commissioner (Appeals) as such charges are not covered by the provisions of Customs Act, 1962. He relied upon the decision in the case of Sawhney Export House (P) Ltd. Vs. CC, Mumbai, 2001 (44) RLT 822 (CEGAT-Del.)=2001 (132) ELT 81 (T) wherein it has been held by the Tribunal that provisions of Section 27 do not deal with the refund of any demurrage charges and there is no provision for refund and reimbursement ofdemurrage charges paid by an assessee; that the Tribunal, therefore, has rejected the appeal filed by the importer.

3. Countering the arguments, Shri B.L. Narasimhan, learned Advocate, submitted that it has been held by the Supreme Court in the case of Shipping Corporation of India Ltd. Vs. C.L. Jain Woollen Mills, 2001 (44) RLT 114 (SC)=2001 (129) ELT 561 (SC) that