1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Customs Authority Cancels Manifest, Port Trust Denied Demurrages</h1> The Court directed the Customs Authorities to cancel the supplementary manifest and allow transhipment of goods to Bombay. Port Trust Authorities were not ... Customs - Import manifest Issues:1. Refusal by Customs Authorities to amend the manifest for transhipment of goods.2. Dispute over demurrages levied by Port Trust Authorities.3. Resolution of the issue regarding transhipment of goods to Bombay.Analysis:The judgment involves a case where the petitioners, acting as Steamer Agents of a foreign ship, faced a situation where 37 bundles of Steel Billets were over-carried to Haldia instead of Bombay. The petitioners filed a supplementary manifest to rectify the mistake and allow transhipment to Bombay. However, the Customs Authorities initially refused to amend the manifest, leading to a legal dispute. The Court noted that the intention was to tranship the goods to Bombay for clearance against the Bill of Entry already filed, and there was no reason for the Customs Authorities to deny the amendment. The Court directed the Customs Authorities to cancel the supplementary manifest and allow transhipment of the goods to Bombay, following usual formalities and obtaining a bond for road transport.Regarding the demurrages levied by Port Trust Authorities for the uncleared goods, the Court determined that since the supplementary manifest was canceled, the goods should be deemed in transit for transhipment to Bombay. Therefore, the Port Trust Authorities were not entitled to claim demurrages on the goods. However, the petitioners were directed to pay a reasonable amount of Rs. 2,00,000 to the Calcutta Port Trust as Port rent and/or demurrages within seven days to settle the dues. Upon payment, the Port Trust Authorities were instructed to release the 37 bundles of Steel Billets for transhipment to Bombay.In conclusion, the Court disposed of the application by directing the Customs Authorities to cancel the supplementary manifest promptly and allowing transhipment of the goods to Bombay. The parties involved were instructed to act as per the judgment, and the issue of demurrages was resolved by the payment directed to the Port Trust Authorities for the release of the goods.
TaxTMI 
TaxTMI 
