https://www.taxtmi.com/caselaws?id=750803 Gujarat HC dismissed petitioner's appeal challenging container storage charges levied by Kandala Port Trust. The court held that confiscated containers fall within the meaning of "goods" under Customs Act, 1962, rejecting petitioner's argument that containers cannot be confiscated. However, the court ruled that once Port Trust becomes custodian of confiscated goods, no ground rent can be levied on the shipping agent. The court found petitioner's reliance on SC precedent misplaced and upheld the single judge's order that petitioner failed to establish error in Port Trust's levy of storage charges. en-us Wed, 20 Mar 2024 00:00:00 +0530 Fri, 29 Mar 2024 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750803 Gujarat HC dismissed petitioner's appeal challenging container storage charges levied by Kandala Port Trust. The court held that confiscated containers fall within the meaning of "goods" under Customs Act, 1962, rejecting petitioner's argument that containers cannot be confiscated. However, the court ruled that once Port Trust becomes custodian of confiscated goods, no ground rent can be levied on the shipping agent. The court found petitioner's reliance on SC precedent misplaced and upheld the single judge's order that petitioner failed to establish error in Port Trust's levy of storage charges. Case-Laws Customs Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750803