https://www.taxtmi.com/caselaws?id=388724 The circular fixing a sixty-day limit for cargo storage at the port was valid because it operated within the notification governing storage charges and the Traffic Manager's regulatory powers. The notification and its notes required prior permission for use of storage space, authorised the Traffic Manager to regulate allotment and vacation of space, and contemplated penalty rent for unauthorised occupation. Continued occupation beyond the permitted period could therefore be treated as unauthorised until a fresh tariff regime came into force, without any amendment to the notified rates. The circular merely clarified the point at which penalty rent would apply. en-us Tue, 17 Sep 2019 00:00:00 +0530 Thu, 21 Nov 2019 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388724 The circular fixing a sixty-day limit for cargo storage at the port was valid because it operated within the notification governing storage charges and the Traffic Manager's regulatory powers. The notification and its notes required prior permission for use of storage space, authorised the Traffic Manager to regulate allotment and vacation of space, and contemplated penalty rent for unauthorised occupation. Continued occupation beyond the permitted period could therefore be treated as unauthorised until a fresh tariff regime came into force, without any amendment to the notified rates. The circular merely clarified the point at which penalty rent would apply. Case-Laws Customs Tue, 17 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388724