INTERNATIONAL AIRPORTS AUTHORITY OF INDIA INTERNATIONAL AIRPORTS AUTHORITY OF INDIA CENTRAL WAREHOUSING CORPORATION DELHI Vs. GRAND SLAM INTERNATIONAL :GULAB IMPEX ENTERPRISES LTD

JUDGEMENT

(1.) International Airports Authority of India (hereinafter referred to as 'iaai') and the central Warehousing Corporation, Container Freight Station, Patparganj (in brief 'cwc') obtained leave of this court under Article 136 of the Constitution of India against direction issued by the High court of Delhi for release of imported goods without payment of any demurrage charges for the period for which detention certificate had been issued by the Customs Authorities

(2.) What persuaded the High court to take this view in favour of the respondents was founded on construction of Section 45 (2) of the Customs Act, 1962 ('act' for short) and issuance of detention certificate by the Customs Authorities. What is the nature of these certificates Whether they are binding on the IAAI Is there any conflict in the public notice issued by the Customs Authorities and Regulations framed by the IAAI, are some of the questions which arise for consideration in these appeals. But before adverting to these issues facts in brief may be mentioned

(3.) In Appeal No. 798 of 1992 the respondent filed with the Customs Authorities bill of entry on cargo terminal along with all documents to seek clearance of goods, namely, printing papers etc. of CIF value of Rs. 17,846. 00. The valuation given in the bill of entry was objected to by Additional Collector of Customs, and he passed an order on 8/11/1989 enhancing the value of the goods and directing confiscation of the same. In appeal the Customs, Excise and Gold (Control) Appellate tribunal, New Delhi quashed the order of the Additional Collector of Customs on 3/7/1990. Since the order enhancing the valuation and directing confiscation was quashed thecollector of Customs issued detention certificate from 7/8/1989 to 12/7/19900. It was mentioned in the certificate that the detention was due to case of the respondent pending before the Collector and in the appeal. The respondent thereupon applied for waiver of the demurrage charged for the relevant period. On 18/12/1990 it presented an application showing as "out of charge" of the Customs. But on 9/1/1991 it was informed by the appellant that the total liability of the demurrage charges was Rs. 1,49,100. 00 out of which Rs. 79,364. 00 was waived for the period of detention, that is, 7/8/1989 to 12/7/19900. The appellant further condoned the period from 18/12/1990 to 9/1/19911 as the application for waiver was received and processed during this period. According to the appellant the respondent was liable to pay Rs. 69,736. 00 as on 9/1/1991 and thereafter the liability was Rs. 300. 00 per package per week or part thereof. The liability of the respondent till 12/6/1991 was determined at Rs. 1,15,936. 00