https://www.taxtmi.com/caselaws?id=170952 The court affirmed that the Customs had the authority to detain and insist on discharging goods before re-export, holding the petitioner Company liable for demurrage and port charges. Despite the Detention Certificate issued by Customs, the court shifted liability to the Customs authorities for the delay, directing them to pay the dues to the Calcutta Port Trust. Guidelines allowed for remission of demurrage charges in certain circumstances, placing the burden of payment on the responsible Customs authorities. The application was disposed of with the Customs ordered to pay the dues, enabling the petitioner to re-export the goods, and the Calcutta Port Trust's request was also resolved without costs. en-us Wed, 24 Jul 1996 00:00:00 +0530 Sat, 04 Jul 2015 12:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170952 The court affirmed that the Customs had the authority to detain and insist on discharging goods before re-export, holding the petitioner Company liable for demurrage and port charges. Despite the Detention Certificate issued by Customs, the court shifted liability to the Customs authorities for the delay, directing them to pay the dues to the Calcutta Port Trust. Guidelines allowed for remission of demurrage charges in certain circumstances, placing the burden of payment on the responsible Customs authorities. The application was disposed of with the Customs ordered to pay the dues, enabling the petitioner to re-export the goods, and the Calcutta Port Trust's request was also resolved without costs. Case-Laws Customs Wed, 24 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170952