2025-VIL-718-GUJ-CU
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CUSTOMS High Court Cases

Customs Act, 1962 - Regulations 2(1)(c), 2(1)(d), 3, 10(1)(l) of Sea Cargo Manifest and Transhipment Regulations, 2018 (SCMTR) - Detention and Demurrage Charges, Waiver Certificate; Authorised Sea Carrier (ASC) - Whether a delivery agent (Respondent No. 4) for a shipping line, registered with the Customs authorities as an 'Authorised Sea Agent' (ASA), is bound by a detention charge waiver certificate issued by Customs under Regulation 10(1)(l) of the Sea Cargo Manifest and Transhipment Regulations, 2018 - HELD - Under Regulation 2(1)(c) of the SCMTR, an "authorised carrier" includes an "authorised sea carrier". Furthermore, the definition of an "authorised sea carrier" under Regulation 2(1)(d) explicitly includes "the master of the vessel carrying imported goods or his agent" – Further, the Customs authorities submitted evidence from the official portal proving that Respondent No. 4 was registered as an "Authorised Sea Agent (ASA)" under the SCMTR framework - By virtue of being a registered ASA, Respondent No. 4 qualifies as an "agent" of the Authorised Sea Carrier. Consequently, it falls within the ambit of an "authorised carrier" and is bound by all the responsibilities stipulated in the SCMTR, 2018, including Regulation 10(1)(l). This regulation unequivocally prohibits an authorised carrier from demanding container detention charges for goods detained by Customs for verification, if the entries are found to be correct. Since the Customs authorities had found the petitioner's entries correct and issued a waiver, Respondent No. 4 was obligated to comply - The petition was disposed of with a direction to Respondent No. 4 to release the petitioner's goods within four weeks by implementing the waiver letter dated 17.01.2025 and forgoing detention charges for the period from 24.12.2024 to 10.01.2025 – The petition is disposed of
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