https://www.taxtmi.com/caselaws?id=325851 The Calcutta HC noted that a waiver of demurrage under Section 53 of the Major Port Trusts Act, 1963 must be decided on recorded reasons and fair notice of the basis relied on. The Board rejected the claim by applying an undisclosed guideline for import cargo, although no guideline for export cargo was produced, and the petitioner was not given an opportunity to address that material or the basis for treating it as an importer. Because the decision rested on undisclosed material and apparent prejudice, the rejection could not be sustained. The matter was remitted for fresh consideration after notice and hearing to the petitioner and Customs. en-us Wed, 02 Mar 2016 00:00:00 +0530 Thu, 31 Mar 2016 23:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325851 The Calcutta HC noted that a waiver of demurrage under Section 53 of the Major Port Trusts Act, 1963 must be decided on recorded reasons and fair notice of the basis relied on. The Board rejected the claim by applying an undisclosed guideline for import cargo, although no guideline for export cargo was produced, and the petitioner was not given an opportunity to address that material or the basis for treating it as an importer. Because the decision rested on undisclosed material and apparent prejudice, the rejection could not be sustained. The matter was remitted for fresh consideration after notice and hearing to the petitioner and Customs. Case-Laws Customs Wed, 02 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325851