Page 198 - ELT_1st September 2020_Vol 373_Part 5

636 EXCISE LAW TIMES [ Vol. 373

and are not genuine. The Learned Counsels for the respondents relied on the fol-
lowing decisions :-
(i) Mumbai Port Trust v. Shri Lakshmi Steels and Others, (2018) 14 SCC
317.
(ii) Ravinder Kumar Sharma v. State of Assam and Others, (1999) 7 SCC
435.
(iii) Kunjikoya Vallana Kunnummal Vot House v. Chairman, Cochin Port
Trust, 2019 (344) E.L.T. 810 (Ker.)
(iv) Jindal Drugs Limited v. Union of India, 2018 (361) E.L.T. 769 (S.C.).
34. The 3rd and the 4th respondents have stated that the petitioner is
not entitled to any waiver in absence of any “Detention Certificate” and that the
goods were allowed to be transshipped on credit basis even though the Port Au-
thority has lien over the goods until payment of charges.
35. I have heard Learned Counsel for the petitioner and the respond-
ent.
36. The dispute herein pertains to collection of Transshipment and oth-
er charges such as demurrage for storage of containers by the custodian of the
goods.
37. Demurrage is collected by the Custodian of the import or export
goods for the delay in removal and for occupying the space within its space be-
yond the time given.
38. Detention charges on the other hand are collected by the liner or the
carrier as the case may be when the consignee holds onto the carrier’s container
outside of the port, terminal, or depot beyond the free time that is allotted. De-
tention amount is charged when import containers have been picked up and con-
tinues to be in the possession of the consignee and is not been returned within
the allotted time. It is a private arrangement/contract between the liner and the
consignee.
39. For instance, if a period of 3 days is provided for return of an empty
import container to the steamship liner or carrier as the case may be and the con-
signee takes more than three days to return this container, the steamship/carrier
may charge for such detention.
40. As far as transshipment of imported cargo is concerned, it is gov-
erned by Chapter VIII of the Customs Act, 1962. As per Section 54(3) of the said
Act, a proper officer may allow the goods to be transshipped, without payment
of duty, subject to such condition as may be prescribed for the new arrival of
such goods at the Customs station to which transshipment is allowed.
41. The Airport Authority of India and Port Authorities have been ap-
pointed as custodians of imported goods under Section 45 of the Customs Act,
1962. Over a period of time, private operators have been allowed to be operated
as custodians to decongest the ports and airports.
42. An elaborate procedure has been prescribed for being followed by
custodians of the goods appointed under Section 45 of the Customs Act, 1962.
43. As far as imported cargoes which are to be transshipped by a motor
vehicle, such transshipment shall be made only on the permission in writing of
the Commissioner of Customs as is evident from a reading of proviso to Regula-
tion 3 of the Goods Imported (Conditions of Transshipment) Regulations, 1995.
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