Page 204 - ELT_1st September 2020_Vol 373_Part 5

642 EXCISE LAW TIMES [ Vol. 373

59. During the relevant period, the cargo had to be cleared within 72
hours of its arrival. By an order dated 2-12-2016, this time has been now reduced
to 48 hours by the Director, Ministry of Civil Aviation (ER Division).
60. For the purpose of Transshipment, the authority under the afore-
said Regulations relies on the relevant airlines and Customs document upon its
admission, handing over and delivery as the case may be for levy and collection
of applicable charges.
61. Under Rule 4, the authority shall levy charges which may include
unitisation and de-stuffing charges, facilitation charges, terminal storage and
processing charges, etc.
62. Under Regulation 6 of the Airport Authority of India (Storage and Pro-
cessing of Cargo, Courier and Express Goods and Postal Mail) Regulations, 2003, the
Airport Authority can lay down procedure and policy for grant of waiver de-
murrages charges under the regulation. Though such scheme/policy exists for
grant a waiver, neither the petitioner nor the 3rd/4th respondent have filed the
same before this Court.
63. Under the aforesaid Regulation 6, demurrage can be waived by the
AAI represented by 3rd/4th respondent if no fine/penalty/personal penalty
stroke/warning was imposed by the customs authorities and where delay was
on account of dispute in the assessable value or for re-validating or correcting the
license in ordinary course of appraisal.
64. The Delhi High Court has dealt with the same in Trip Communica-
tion Private Limited v. Union of India in its order dated 28-3-2014 in W.P. (C. No).
7438 of 2014. It has extracted relevant portion of the aforesaid policy relating to
waiver of demurrage charges. It reads as under :-
“10.1 GENERAL
10.1.1 Subject to such policy, rules and procedures as may be described
the authorities specified hereunder are authorised to sanction, in consulta-
tion with the Finance and Accounts Department, remission/waiver of de-
murrage charges regarding Cargo Operation.
10.1.2 ...
…
10.1.10 Demurrage charges shall not be waived where :
(a) Any fine/penalty/personal penalty/warning is imposed by the Cus-
toms Authority.
(b) Delay arose by reason of dispute in the assessable value or for revali-
dating or correcting the licence in ordinary course of appraisal.”
65. The authority namely AAI can thus grant waiver/remission of de-
murrage charges in consultation with the Finance and Accounts Department and
grant regarding cargo operation. However, to grant such relief it relies on cus-
toms documents.
66. The procedure for issue of “Detention Certificate” was contained in
Public Notice No. 111 of 1985 dated 29-7-1985 of the Bombay Custom House. Is-
sue of “Detention Certificate” was an innovation by the Customs Authorities.
This was introduced much prior to Handling of Cargo in Custom Areas Regulations,
2009. Though a copy of the Public Notice No. 111 of 1985 is not traceable, para 2 of the
said Public [Notice] has been reproduced by the Hon’ble Supreme Court in Board

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