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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Mohammed Shaffiq, J
Perfect Trading Company – Appellant
Versus
Commissioner of Customs – Respondent
| Table of Content |
|---|
| 1. summary of import, mis-shipment, and adjudication history. (Para 2) |
| 2. petitioner's appeal history and respondent's sez demurrage contention. (Para 3 , 4) |
| 3. court finds lack of reasons; remands for fresh consideration. (Para 5 , 6) |
ORDER
The present writ petition is filed challenging the impugned letter dated
02.11.2022, whereby petitioner’s request for waiver of demurrages until the goods are made available for clearance was rejected.
2. It is submitted by the learned counsel for petitioner that the impugned orders are challenged on the ground that the order of rejection of petitioner's request for waiver of demurrages does not assign any reasons, therefore it may not be necessary to get into the facts in great detail except to state the following:
a. Petitioner filed an SEZ Bill of Entry 2005430 for clearance of goods i.e., “mini tower computer case with power supply accessories”. The subject goods were imported from M/s.Leading Nations (Group) Limited, Hong Kong, on 17.03.2020. On 06.03.2020, goods were examined by the Officers of the 2nd respondent and it was found that the said container contained “used/ old mini tower computer cases with motherboard/ system boa
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