Custom
TRT-2025-
Allahabad High Court
Date:-22-12-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 22 December 2023
Parties: M/S Global International And Another Vs Union Of India And 3 Others
Facts –
- The petitioner, M/S Global International, is a registered firm engaged in the business of import of goods. The custom authorities re-valued the self assessed bills of entry for import of goods i.e. General Air Conditioners Split and redetermined the assemble value including the insurance of identical goods.
- A show cause notice was issued to the petitioner demanding confiscation and also proposed penalty. The Commissioner CGST (Appeals), has set aside the same. However despite depositing duty as well as detention certified for waiver of rent/ demurrage charges and various letter / emails were also sent for waiver of detention charges, the Container Corporation of India Limited has rejected the waiver request.
- The petitioner was intimated on 25.1.2021 to pay the said charges in order to release the goods, failing which the goods will be sold through E-auction without any further notice to the petitioner.
Issue –
- Whether the petitioner is required to pay demurrage charge on the goods detained by the custom authorities
Order –
- The Single Bench of Hon’ble High Court observed that goods were detained and re-valuation was done and after re-valuation the petitioner preferred an appeal which was decided in favour of the petitioner by the order dated 23.5.2019. This order has become final by which the disclosure made by the petitioner was treated to be correct and thereafter the petitioner deposited custom duty on the declared transaction value and to take release the goods.
- Since the issue in hand is not res judicata and the same has already been decided by the Division Bench of this Court in the case of M/s Continental Carbon India Ltd. that the respondent was not entitled to charge any demurrage charge from the goods so detained by the custom authorities.
- Accordingly the petitioner is granted relief to the extent that it would be open for the petitioner to clear off the goods without payment of demurrage charges subject to payment of other charges subsequent to the period of 17.9.2020 till the date of actual clearing off the goods in question. Hence the writ petition is disposed off.
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