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        <h1>Court rules against petitioner's demurrage refund claim, upholding port authority's charges. Customs certificate benefit denied.</h1> The court ruled against the petitioner's claim for a refund of demurrage charges, stating that the charges were justified as B.P.T. had the authority to ... Demurrage charges - Customs - Detention certificate Issues:1. Refund of demurrage charges by B.P.T.2. Customs detention certificate period discrepancy.Analysis:Refund of Demurrage Charges:The petitioner sought a refund of demurrage charges amounting to Rs. 5,60,000 from B.P.T., claiming that the charges were collected without legal authority. The petitioner argued that B.P.T. did not have the right to levy demurrage charges for storing goods at Vidyavihar as the premises were not covered under the Docks Scale of Rates due to lack of government sanction. However, the court dismissed this argument, stating that the petitioner benefited from the storage of goods at Vidyavihar and did not object to it at the time. The court clarified that B.P.T. has the authority to levy charges for services rendered at or in relation to the port, irrespective of the specific location of storage. The court emphasized that the right to levy charges is distinct from the basis and conditions for calculating and imposing the charges. Therefore, the court ruled against the petitioner's claim for a refund of demurrage charges.Customs Detention Certificate Period Discrepancy:The petitioner also contested the Customs detention certificate period issued for the goods, claiming entitlement to the benefit of the certificate for the entire period from 8th August, 1984, to 31st October, 1984. However, the court noted discrepancies in the petitioner's claim, as the certificate presented by the petitioner only covered the period from 8th August, 1984, to 9th October, 1984. The court highlighted that the petitioner failed to provide evidence of applying for the certificate on 31st October, 1984, and questioned the authenticity of the later certificate. The court further explained the general practice of Customs Authorities in issuing and signing certificates upon collection by the petitioner's agent. Consequently, the court rejected the petitioner's argument regarding the entitlement to the extended benefit of the detention certificate.In conclusion, the court found no merit in the writ petition and discharged the rule without any order as to costs.

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        ActsIncome Tax
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