Page 193 - ELT_1st September 2020_Vol 373_Part 5

2020 ] QATAR AIRWAYS v. COMMISSIONER OF CUSTOMS (AIR), CHENNAI 631

2020 (373) E.L.T. 631 (Mad.)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. Saravanan, J.
QATAR AIRWAYS
Versus
COMMISSIONER OF CUSTOMS (AIR), CHENNAI
W.P. No. 6225 of 2010 and M.P. No. 1 of 2020, decided on 19-5-2020
Demurrage - Transshipment - Application of - By its non-filing, im-
porter gained no advantage - No explanation given by Customs why receipt of
application was refused - Matter remanded for verification whether delay was
due to mass arrest of Customs officers manning transshipment operation and
importer was entitled to compensation - Customs query why cargo meant for
Trivandrum was routed through Chennai, was intended to deflect problem
faced by Customs - Prima facie, importer was not guilty of delay in filing
transshipment application. [paras 49, 50, 51, 52, 53, 65, 84, 87, 88]
Demurrage - Detention Certificate - Issuance of - In vogue prior to
Handling of Cargo in Customs Area Regulations, 2009 - If Supreme Court de-
cision in Mumbai Port Trust [2017 (352) E.L.T. 401 (S.C.)] is applied strictly,
Detention Certificate becomes insignificant - However, this interpretation mil-
itates against Regulation 6 of Airport Authority of India (Storage and Pro-
cessing of Cargo, Courier and Express Goods and Postal Mail) Regulations,
2003 - Such certificate need not be confined to circumstances specified in Pub-
lic Notice No. 111/1985, dated 29-7-1985 issued by Bombay Custom House - It
can be issued to cover circumstances specified in Airport Authority Policy as
per Regulation 6 of Airport Authority of India (Storage and Processing of Car-
go, Courier and Express Goods and Postal Mail) Regulations, 2003. [paras
81, 83]
Demurrage - Levy of - Disruption of service at Air Cargo Complex due
to alleged arrest of Customs officers - Non-availability of Customs officers
leading to delay in receipt of transshipment application - Such delay should
not be at cost of importer - Importer should be compensated as delay was not
attributed by them. [paras 85, 86]
Detention Certificate - Issuance of - Circumstances noted in Delhi
High Court’s decision in Trip Communication [2014 (302) E.L.T. 321 (Del.)]
found to be attracted - Hence, Customs was justified in denying Detention
Certificate to importer. [para 84]
Words and Phrases - Detention charges - They are charged when im-
port containers have been picked up, continue to be in possession of consignee
and not returned within allotted time - It is private arrangement/contract be-
tween liner and consignee. [para 38]
Words and Phrases - Demurrage - It is collected by Custodian of im-
port or export goods for delay in removal and for occupying space within its
space beyond time given. [para 37]
Words and Phrases - Detention Certificate - It issued by Customs au-
thorities to importer to claim waiver from demurrage for Port. [para 47]
Petition disposed of

EXCISE LAW TIMES  1st September 2020  193