https://www.taxtmi.com/caselaws?id=201442 Port charges and ground rent could not be finally determined on a truncated record where the High Court had not examined the appellant's counter-affidavits or the effect of Customs confiscation of the containers and cargo. The Supreme Court noted that the earlier order relied on below did not address the present factual matrix, including allegations of misdeclaration and seizure of the goods on serious customs objections. The impugned judgment was therefore unsustainable and was set aside, with the letters patent appeals remitted for fresh decision in accordance with law. en-us Tue, 06 Jul 2010 00:00:00 +0530 Fri, 11 Dec 2015 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201442 Port charges and ground rent could not be finally determined on a truncated record where the High Court had not examined the appellant's counter-affidavits or the effect of Customs confiscation of the containers and cargo. The Supreme Court noted that the earlier order relied on below did not address the present factual matrix, including allegations of misdeclaration and seizure of the goods on serious customs objections. The impugned judgment was therefore unsustainable and was set aside, with the letters patent appeals remitted for fresh decision in accordance with law. Case-Laws Customs Tue, 06 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201442