https://www.taxtmi.com/caselaws?id=76613 The discussion examines liability for port charges under the Major Port Trusts Act, 1963 where vessel agents may fall within the statutory definition of "owner" in relation to goods. It notes that such liability can extend to an agent for custody, handling, loading or unloading unless the agent shows that its obligations excluded the cargo or that property in the goods had already passed. The text also addresses proof of customs confiscation by an order dated 1 December 1986 and the computation of pre-confiscation charges supported by evidence, with interest discussed at a reduced rate from the date of suit until payment or realization. en-us Tue, 01 Sep 2009 00:00:00 +0530 Fri, 09 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76613 The discussion examines liability for port charges under the Major Port Trusts Act, 1963 where vessel agents may fall within the statutory definition of "owner" in relation to goods. It notes that such liability can extend to an agent for custody, handling, loading or unloading unless the agent shows that its obligations excluded the cargo or that property in the goods had already passed. The text also addresses proof of customs confiscation by an order dated 1 December 1986 and the computation of pre-confiscation charges supported by evidence, with interest discussed at a reduced rate from the date of suit until payment or realization. Case-Laws Customs Tue, 01 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76613