DIWAN BROTHERS Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) IN view of the judgment delivered by me today in Matter No. 382 of 1987 intituted Dinesh Kumar Neotia v. The Collector of Customs and Ors. this application is allowed. It may be mentioned that the petitioner had to collect the goods upon payment of duties to save demurrage and other charges and a sum of Rs. 1,65,340.74 has been paid by way of customs duty. The petitioner has also paid demurrage charges. Since the application succeeds the respondents must refund the said-sum of Rs. 1,65,340.74 to the petitioner within three weeks from the date of communication of this order. I am, however, not inclined to award any interest having regard to the fact that the duty was collected on the interpretation of the Notification dated 4th February, 1987. IN default of refund within the time specified above, the said sum of Rs. 1,65,340.74 will carry interest @ 12% per annum from the date of Judgment till the date of refund. However, the customs authorities shall issue wharf rent exemption certificate from the date of arrival of the subject goods till the date of release. The petitioner will be at liberty to ask for refund from the appropriate authorities in respect of demurrage paid for the detention of the goods. All parties shall act on a signed copy of the minutes of the operative part of the judgment and order.