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<h1>High Court orders warehousing of goods and exemption certificate, importer liable for full port charges</h1> The High Court at Calcutta directed warehousing of goods and issuance of an exemption certificate in a case where resin imported by Jalpac India Limited ... Wharfage Rent Exemption Certificate The High Court at Calcutta heard a case where Jalpac India Limited imported resin, detained by Customs for not being P.V.C. resin. A redemption fine was imposed, but the court directed warehousing of the goods and issuance of an exemption certificate. Despite delays and negligence by the importer, the goods were eventually cleared, and the importer was ordered to pay full port charges from February 4, 1992, to the date of clearance.