(1.) This writ petition seeks mandamus to the Collector of Customs to direct the Punjab State Warehousing Corporation and M/s. Samrat Shipping Co. (P) Ltd., Respondents No. 4 and 5, to waive the demurrage charges or for direction to pay to the Petitioner a sum of Rs. 2,09,704/-, recovered from the Petitioner by Respondents No. 4 and 5.
(2.) Case of the Petitioner is that it had import licence and it imported Polyester Fibre Prime Commercial Quality and Synthetic Waste Polyester. The said goods were shipped vide Bills of levy dated 15-4-1990 and 25-4-1990 by a Taiwan supplier. The goods having arrived at inland container depot at Ludhiana, the Petitioner filed a Bill of Entry dated 16-7-1990. However, on account of wrongful action of the Customs authorities, the clearance took place only on 13-9-1990, during which period, the goods remained stored with Respondents No. 4 and 5. Even though the Customs Department issued detention certificate, Annexure P-5, dated 14-9-1990, Respondents No. 4 and 5 recovered the demurrage charges. In these circumstances, the Petitioner was entitled to refund of demurrage charges.
(3.) In the reply filed on behalf of the Customs Department, stand taken is that delay in clearance of goods was attributable to the Petitioner itself. Initially, the goods were declared to be synthetic waste, later, the declaration was changed to polyester waste. The earlier declaration not being covered under notification dated 20-3-1990, the matter had to be referred for clarification after declaration of the Petitioner that the goods were polyester tow waste. After clarification, the goods were cleared. Though the detention certificate was issued, the same did not automatically entitle the Petitioner to waiver of demurrage charges. Same is the stand taken on behalf of Respondent No. 5.