Page 203 - ELT_1st September 2020_Vol 373_Part 5
P. 203
2020 ] QATAR AIRWAYS v. COMMISSIONER OF CUSTOMS (AIR), CHENNAI 641
there were no officers available to receive and scrutinise the application for
transshipment for the reasons stated by the petitioner, obviously there will be
delay in filing of transshipment application. The imported cargo therefore cannot
be transhipped and would stagnate in the premises of the Airport Authority of
India.
51. Therefore, the query dated 14-12-2009 of the 2nd respondent asking
why cargo meant for Trivandrum were routed through Chennai instead of carry-
ing them directly to Trivandrum indicates the request of the petitioner for im-
mediate processing of Transshipment application was perhaps intended to de-
flect the problem phased by the Customs. No reasons was given by the 2nd re-
spondent.
52. Therefore, in the background of the facts which have emerged, pri-
ma facie it appears the petitioner may not have been guilty of any delay in filing
transshipment application.
53. However, this would require proper verification and presentation
of facts before the 1st respondent. On this score, I am inclined to set aside the
impugned communication and remit the case back to the 1st respondent to clear-
ly state whether there was indeed mass arrest of officer who were manning the
transshipment operation at the custom hold area at the Chennai Kamaraj Interna-
tional Air Cargo Complex during the material period.
54. As far as levy and collection of transshipment, demurrage and other
charges by Airport Authority of India are concerned, the Central Government
under the provisions of the Airports Authority of India Act, 1994 has issued Airport
Authority of India (Storage and Processing of Cargo, Courier and Express Goods and
Postal Mail) Regulations, 2003.
55. The Airport Authority of India (Storage and Processing of Cargo, Courier
and Express Goods and Postal Mail) Regulations, 2003 fixes the charges for pro-
cessing of the Cargo and also formulates policy for waiver of such demurrage
charges.
56. The expression “Terminal Storage and Processing Charges” has
been defined in Regulation 2(zc). It means the charges to be levied or collected by
the authority or any authorised cargo handling agency for use of cargo terminal
facilities, audit services and other expenses incurred including loading and un-
loading, storage and warehouse or processing cargo goods etc. and includes elec-
tricity charges, insurance premium, security charges, terminal charges electronic
data interchange and electronic data interchange service centre charges, Value-
Added Network service charges, charges for heavy cargo, and cargo requiring
special care such as hazardous, perishable, live animals, valuable and express
cargoes etc. and license fee.
57. The expression “Transshipment Cargo” has been defined in Regula-
tion 2(zd), to mean cargo which is unloaded from one carrier and loaded or in-
tended to be loaded on the same or another carrier or vehicle for on-carriage to
its final destination.
58. The expression “demurrage” also has been defined in Regulation
2(2) of the aforesaid Regulation. It means the rate or amount of charges payable
to the authority by the shipper or consigning or carrier or agent or passenger for
utilising storage facility at the Cargo Terminal, for storage of cargo, goods, unac-
companied baggage, stores, Courier bags, express parcels, postal mail, etc. for
extended period beyond the stipulated period for clearance or removal from the
Cargo Terminal or of the Customs at the Cargo Terminal.
EXCISE LAW TIMES 1st September 2020 203

