ORDER : Bhargav D. Karia, J. 1. Special Civil Application No. 13963 of 2023 is filed for the following prayers: - “12 (a). Issue a writ of mandamus, direction, or any other orders, directing the offices of respondent 1&2, to issue demurrage/storage waiver letter, allowing 100% wavier of demurrage/storage charges, directing the 3rd Respondent to waive the entire demurrage charges accrued on the tank containers and allowing Petitioner to cross-stuff/load the entire good in Tank Containers Nos. RLTU2009510, CXTU1133607, SEGUB062395, BOTU51501 78, CRXU8648662, RFCU8218463, BOTU5150310, SEGU80 41155, BOTU5150711 and CXTU1152612 (Pertaining of Shipping Bills No. 7490594 & 7603281, dated 28.12.2020 & 31.12.2020), cross-stuffed into fresh tanks containers as per the choice of the Petitioner, without payment of demurrage charges to Respondent No.3. (b) Issue a writ of mandamus, direction, or any other orders, directing the offices of respondent 1&2, to issue demurrage/ storage waiver letter, allowing 100% wavier of demurrage/storage charges, directing the 3rd Respondent to waive the entire demurrage charges accrued on the tank Container detention charges, directing the 4th Respondent to waive the entire demurrage charges and allowing Petitioner to cross- stuff/load the entire good in Tank Containers Nos. RLTU2009510, CXTU1133607, SEGU8062395, BOTU5150178, CRXU8648662, RFCU8218463, BOTU5150310, SEGU8041155, BOTU5150711 and CXTU1152612 (Pertaining of Shipping Bats No. No. 7490594 & 7603281, dated 28.12.2020 & 31.12.2020), cross-stuffed into fresh tanks containers as per the choice of the Petitioner, without payment of detention charges to the Respondent No.4 and return the above empty Tanks Containers back to the possession of the 4th Respondent at Kandla and; Amendment Carried out as per Order Dated 07/12/2023: - "(ba)... Issue writ of mandamus, direction, or any other order quashing and setting aside the order passed by the Respondent no.2 at annexure T/A in F.No. S/15-10/SIIB/2020-2021, in the interest of justice.” 2. Heard Mr. M.Rafiq, learned Senior advocate with Ms.Rashmitha Ramchandra, learned advocate for Mr.Nimit Y.Shukla, learned advocate (SCA No.13963 of 2023); Ms. Paurami B.Sheth, learned advocate for the petitioner (SCA No.6075 of 2022) and respondent No.4 (SCA No.13963 of 2023); Mr.C.B.Gupta, learned advocate; Mr. Anuj Trivedi, learned advocate and Mr.Aditya Bhatt, learned advocate for the respective respondents 3. The brief facts of the Special Civil Application 13963 of 2023 are as under :- 3.1 The petitioner filed one warehouse Bill of Entry No. 9846933 on 7.12.2020 for import of 1900 MT. of “Denatured Ethyl Alcohol” for export. Anuj Trivedi, learned advocate and Mr.Aditya Bhatt, learned advocate for the respective respondents 3. The brief facts of the Special Civil Application 13963 of 2023 are as under :- 3.1 The petitioner filed one warehouse Bill of Entry No. 9846933 on 7.12.2020 for import of 1900 MT. of “Denatured Ethyl Alcohol” for export. Thereafter, the petitioner filed Goods Removal Form from warehouse on 23.12.2020 for re-export. 3.2 Thereafter, shipping bills were filed on 28.12.2020 and 31.12.2020 for re-export of party quantity of 194.59 MT of “Denatured Ethyl Alcohol”. Samples of goods were drawn and sent to CRCL, Kandla for Testing. 3.3 The show cause notice dated 19.1.2021 was issued by the Commissioner-Customs-Kandla and by seizure memo dated 10th/11th February, 2021, the goods in question were seized. 3.4 The petitioner by letter dated 31st March, 2021 requested the respondent-custom authorities to release the containers. An order in original dated 2.5.2021 was passed by the Additional Commissioner of Customs confiscating goods and on levying penalty on the goods in question. 3.5 The petitioner challenged the order of penalty by preferring an appeal before the Commissioner of customs (Appeals) on 28.5.2021 along with a letter to release the goods for export along with the proof of payment of redemption, fine and penalty. 3.6 The Commissioner Appeal by order dated 30.11.2021 reduced the penalty amount from Rs.3,93,000,00/- (Rupees Three Crore Ninety Three Lakh only) to Rs.22,00,000/- (Rupees Twenty two Lakh only) and also allowed the re-export of the goods. 3.7 The petitioner on payment of redemption fine money and exported around 1705 Mt. of cargo out of total 1900 Mt. on 28th February 2022 with the permission to export. 3.8 The petitioner filed an appeal before the Customs, Excise & Service Tax Appellate Tribunal (for short “the CESTAT”) on 2.3.2022 challenging the order passed by the Commission-Appeals. The petitioner on receipt of the demand notice dated 16.5.2022 and evacuation letter dated 19.5.2022 from the Deputy Commissioner Customs House, Kandla (SIIB) Kandla, approached this Court by way of this petition. 3.9 During the pendency of this petition, the CESTAT has passed an order in Custom Appeal No. 10165 of 2022 dated 17.3.2023 allowing the appeal filed by the petitioner setting aside the confiscation, redemption fine and the consequential penalty imposed on the petitioner. The CESTAT after considering the facts of the case allowed the appeal with consequential relief in accordance with law. The CESTAT after considering the facts of the case allowed the appeal with consequential relief in accordance with law. 3.10 The petitioner thereafter made an application on 29th March, 2023 addressed to the respondent No.4 agent of the respondent No.3 for waiver of the container detention and ground rent/storage charges so as to enable the petitioner to lift the remaining goods for re- export. The petitioner referred to the order passed by the CESTAT as well as the letter of waiver addressed to the Custom Department for the waiver of the detention and ground rent charges to the custom department also. 3.11 Respondent-Custom Department decided the application dated 29th March, 2023 of the petitioner vide order dated Nil singed on 7th November 2023 by one Mr. Rammohan Rao, Commissioner, Custom House, Kandla whereby, a request of waiver certificate was considered and waiver certificate for the period from 10.02.2021 (Date of seizure) to 2.5.2021 (Date of order in original) for the purpose of Regulation 6(1)(L) of the Handling of Cargo in Custom Area Regulations 2009 (for short “the Rules 2009”) and Regulation 10(1)(L) of the Sea Cargo Manifest and Trans-shipment Regulations 2018 (for short “Regulation 2018”) was ordered to be issued. 4. Learned advocate Mr.M.Rafiq with learned advocate Mr. Nimit Shukla appearing for the petitioner submitted that now the only issue remaining in this petition is to issue direction to the respondent-custom authority to issue certificate for waiver of the detention charges and ground rent charges to be payable by the petitioner from the date of detention i.e. 10.2.2021 till today as the CESTAT has allowed the appeal of the petitioner with all consequential relief and as per Regulation 6(1) (L) of Regulation 2009, the petitioner is not liable to pay any detention or ground rent charges. 4.1 It was further submitted by learned Counsel for the petitioner under instructions that the petitioner shall be able to lift the goods within five weeks from today along with the container and handover the containers to the petitioner of Special Civil Application No. 6075 of 2022 who is respondent no.4 in SCA No. 13963 of 2023. 4.2 Learned advocate for the petitioner has submitted that the petitioner is ready and willing to pay demurrage/ground rent charges to the respondent No.3 from today till they lift the goods from the warehouse of the respondent No.3. 4.2 Learned advocate for the petitioner has submitted that the petitioner is ready and willing to pay demurrage/ground rent charges to the respondent No.3 from today till they lift the goods from the warehouse of the respondent No.3. 4.3 Further a statement at bar is made by learned advocate for the petitioner that the containers shall also be returned on removal of the goods from the warehouse to the petitioner of Special Civil Application No. 6075 of 2022. 5. On the other hand Mr.C.B. Gupta, learned advocate for the custom authorities has submitted that the respondent-custom authorities have granted No Objection Certificate to the petitioner by letter dated 13th January, 2022 for release of the cargo in respect of he goods seized on 10.2.2021 and 11.2.2021. It was submitted that as petitioner did not lift the goods, the custom authorities cannot grant waiver certificate till today and therefore, by order passed by the custom authorities (signed on 7.11.2023), certificate for waiver is issued from 10.2.2021 to 2.5.2021 is just and proper. 5.1 It was submitted that as per Regulation 6(1)(L) of Regulations 2009, the custom authority can issue the certificate for waiver of the detention/ground rent to be payable by the petitioner only till the goods are detained and not otherwise. It was therefore submitted in view of the NOC issued by the custom authority for release of the goods on 31.1.2022 at the best, waiver certificate can be issued up to 31.1.2022. 6. Learned advocate Mr.Anuj Trivedi for the respondent no. 3 and learned advocate Mr. Aditya Bhatt for the respondent No.5 submitted that the respondent Nos. 3 and 5 who are Port (Custodian), Importer in Dubai have become sandwiched between the petitioner and the custom authority and have suffered losses because of the continued occupation of their space in the cargo warehouse for the storage of the goods of petitioner and therefore they are entitled to get the detention charges, demurrage charges, ground rent etc. which are permissible in accordance with law. It was submitted that the respondent no. 5 has already filed civil suit for recovery of the outstanding dues against the petitioner and subject to the rights and contentions of the respondent No. 5 available under the law the appropriate order may be passed. 7. which are permissible in accordance with law. It was submitted that the respondent no. 5 has already filed civil suit for recovery of the outstanding dues against the petitioner and subject to the rights and contentions of the respondent No. 5 available under the law the appropriate order may be passed. 7. Considering the above submissions, it is clear that the CESTAT has allowed the appeal of the petitioner by setting aside the detention order/seizure order as well as the levy of penalty and fine in lieu of confiscation of the goods. The CESTAT has also passed an order with all consequential reliefs. Therefore, the detention of the goods in question was not valid and legal from the day of detention/seizure of the subject goods. Learned advocate Mr. C. B Gupta has also made a statement at bar that the respondent-custom authorities have accepted the order of the CESTAT, and no further proceedings are pending before any other forum. Therefore, indisputably the goods in question were not required to be detained at all. The Rule Section 6(1)(L) of the Regulation 2009 provides for issuance of waiver of certificate by the customs authorities subject to any other law for the time being prohibiting such charging of any rent or demurrage on the goods seized or detained or confiscated by the [Superintendent of Customs or Appraiser of Inspector of Customs or Preventive officer or examining officer, as the case may be] Therefore, when the goods were not required to be detained and the same has continued till today, no demurrage or other charges would be chargeable as per regulations 6(1)(L) of the Regulations 2009. 8. In view of the above, this petition is disposed of with the following directions:- 1. The petitioner shall not be liable to pay demurrage, detention and ground rent charges to respondent No.3 from 10/2/2021/11.2.2021 till today. 2. The petitioner shall lift the goods as early as possible latest within a period of five weeks from today. 3. The petitioner shall pay the demurrage charges, detention, ground rent charges etc. to the respondent No.3 from today till the goods are lifted by the petitioner. 4. The rights and contentions of the respondent Nos. 2. The petitioner shall lift the goods as early as possible latest within a period of five weeks from today. 3. The petitioner shall pay the demurrage charges, detention, ground rent charges etc. to the respondent No.3 from today till the goods are lifted by the petitioner. 4. The rights and contentions of the respondent Nos. 3 and 5 for recovery of any other claim which is pending in Civil Court shall not be affected by this order and the Civil Court shall decide the pending suit in accordance with law without being influenced by any observations made by this order. 5. The petitioner shall return the containers of petitioner of Special Civil Application No. 6075 of 2022 and respondent no.4 in Special Civil Application No. 13963 of 2023 on removal of the goods from the warehouse. In view of the above directions, no cause of action will survive so far as Special Civil Application No. 6075 of 2022 is concerned. Accordingly, both the petition stand disposed of.