https://www.taxtmi.com/caselaws?id=78212 Remission of demurrage under Section 53 of the Major Port Trusts Act, 1963 is discretionary and confined to special cases supported by recorded reasons. The Port Trust may independently assess detention claims and is not bound to accept a customs detention certificate mechanically. Relief may be limited where the applicant lacks title during the relevant period or where detention arises from customs disputes and amendment issues. Judicial review will not interfere unless the refusal is illegal, irrational, procedurally improper, arbitrary, or discriminatory. On the stated facts, the refusal to extend remission for the disputed pre-noting period was upheld as based on relevant considerations. en-us Mon, 12 Apr 2010 00:00:00 +0530 Tue, 09 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78212 Remission of demurrage under Section 53 of the Major Port Trusts Act, 1963 is discretionary and confined to special cases supported by recorded reasons. The Port Trust may independently assess detention claims and is not bound to accept a customs detention certificate mechanically. Relief may be limited where the applicant lacks title during the relevant period or where detention arises from customs disputes and amendment issues. Judicial review will not interfere unless the refusal is illegal, irrational, procedurally improper, arbitrary, or discriminatory. On the stated facts, the refusal to extend remission for the disputed pre-noting period was upheld as based on relevant considerations. Case-Laws Customs Mon, 12 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78212