Page 229 - ELT_1st September 2020_Vol 373_Part 5

2020 ] MATE (INDIA) PVT. LTD. v. COMMR. OF CUS., INLAND CONTAINER DEPOT 667

7. After the examination was ordered by the department on the same
day, the Customs duty payable, was worked out to be Rs. 2,29,106/-, which was
paid by the petitioner on 20th April, 2019.
8. The examination order, dated 18th April, 2019, stated that the “plant
micronutrients/growth regulators like compounds of Zinc/Boron/Manganese/
Molybdenum/Iron/copper etc. are classifiable under CTH 39 and chargeable to
higher rate of duty”, with reference relying on the C.B.E. & C. Circular No.
392/25/1998, dated 19th May, 1998. Post which, the petitioner’s goods, were not
released. The petitioner made several representations.
9. On 8th May, 2019, petitioner addressed a letter to the Deputy Com-
missioner, Special Intelligence and Investigation Branch (SIIB), requesting the
release of goods and explaining the intended use of the product. The petitioner
submitted reminders again on the 20th May, 2019 and 21st May, 2019.
10. The petitioner wrote to the Joint Commissioner, SIIB, on 10th June,
2019, requesting permission to re-export the goods and stated that the goods did
not fall under the Fertilizer Control Order.
11. On 22nd August, 2019, petitioner addressed a letter to the Deputy
Commissioner, Special Intelligence and Investigation Branch (SIIB), requesting
the waiver of demurrage charges, ground rent and other charges levied by the
CCI.
12. Subsequently, on 29th August, 2019, the respondents gave their no
objection, for the release of goods, subject to reassessment and payment of defer-
ential duty with interest.
13. On the 2nd of September, 2019, the petitioner wrote to the Execu-
tive Director, CCI, seeking waiver of Demurrage/Detention charges levied to the
petitioner, in light of the petitioner’s correspondence dated 22nd August, 2019.
On the next day, the respondent reassessed the petitioner’s bill of entry and de-
termined the duty payable to be Rs. 6,69,629/-. On the day following the reas-
sessment, the petitioner paid the remainder of the duty payable, i.e. Rs.
4,70,716/-.
14. The Respondent No. 4, CCIL, levied demurrage charge to the tune
of Rs.8,36,209/-, which was duly paid by the petitioner, on 11th September, 2019.
15. The petitioner addressed a letter to the Chief Manager, CCI on 24th
September, 2019, requesting the waiver of demurrage charges.
16. The CCI, Respondent No. 4, responded to petitioner, on the very
same day, informing that only Rs. 2,000/- to be reduced from the demurrage
charges payable by the petitioner. This was appealed by the petitioner, before the
Executive Director, CCI on 18th October, 2019 and before the Director (Interna-
tional Marketing and Operations) on 18th November, 2019, respectively, but
submits that the petitioner has received no reply to the same, till the filing of this
writ petition.
17. Aggrieved by the denial of waiver charges, the petitioner has ap-
proached this Court by means of a writ under Article 226 of the Constitution of
India, praying the Customs authorities to pay or remit the godown and the de-
murrage charges of Rs. 8,36,207/-, as well as the refund of the excess collection of
Customs duty of Rs. 2,03,987/- paid by the petitioner. The petitioner also prays
for the litigation costs and compensation to be paid to it, by the respondents.
EXCISE LAW TIMES  1st September 2020  229