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    <title>1996 (7) TMI 557 - CALCUTTA HIGH COURT</title>
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    <description>Where imported goods were detained by customs, the port trust&#039;s statutory right to levy demurrage and other port charges under the Major Port Trusts Act, 1963 remained intact, and the importer or consignee was not absolved of liability. However, on the facts, the Court held that the financial burden of those dues could be shifted to the customs authorities whose actions caused the detention, particularly where a detention certificate had been issued. The goods were therefore permitted to be re-exported after the customs authorities paid the port dues, with export duty payable if applicable.</description>
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    <pubDate>Wed, 24 Jul 1996 00:00:00 +0530</pubDate>
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      <title>1996 (7) TMI 557 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=170952</link>
      <description>Where imported goods were detained by customs, the port trust&#039;s statutory right to levy demurrage and other port charges under the Major Port Trusts Act, 1963 remained intact, and the importer or consignee was not absolved of liability. However, on the facts, the Court held that the financial burden of those dues could be shifted to the customs authorities whose actions caused the detention, particularly where a detention certificate had been issued. The goods were therefore permitted to be re-exported after the customs authorities paid the port dues, with export duty payable if applicable.</description>
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      <pubDate>Wed, 24 Jul 1996 00:00:00 +0530</pubDate>
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