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    <title>2018 (3) TMI 358 - Supreme Court</title>
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    <description>Conflicting Supreme Court authorities on liability for port charges and ground rent under the Major Port Trusts Act, 1963 were identified as requiring reconsideration by a larger Bench. The Court examined the statutory scheme governing major ports, including the definition of &quot;owner&quot; and the Port Trust&#039;s powers to levy, recover, seize and sell goods, and also considered the role of the Tariff Authority of Major Ports. It noted inconsistencies in the case law on whether liability falls on the steamer agent, the consignee, or both, and on whether title to goods, endorsement of the bill of lading, or issue of a delivery order affects that liability. The questions were referred for larger Bench resolution.</description>
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    <pubDate>Wed, 07 Mar 2018 00:00:00 +0530</pubDate>
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      <title>2018 (3) TMI 358 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=356655</link>
      <description>Conflicting Supreme Court authorities on liability for port charges and ground rent under the Major Port Trusts Act, 1963 were identified as requiring reconsideration by a larger Bench. The Court examined the statutory scheme governing major ports, including the definition of &quot;owner&quot; and the Port Trust&#039;s powers to levy, recover, seize and sell goods, and also considered the role of the Tariff Authority of Major Ports. It noted inconsistencies in the case law on whether liability falls on the steamer agent, the consignee, or both, and on whether title to goods, endorsement of the bill of lading, or issue of a delivery order affects that liability. The questions were referred for larger Bench resolution.</description>
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      <pubDate>Wed, 07 Mar 2018 00:00:00 +0530</pubDate>
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