https://www.taxtmi.com/caselaws?id=41080 Delay caused by the importer in paying customs duty, arranging mutilation, and clearing the consignment was treated as self-induced laches, so a detention certificate was not warranted and demurrage liability remained. Old or inadequately mutilated garments meant for conversion into rags were held not to be "textiles" for the relevant port-rate entry, because that term was confined to textile fabric in its pure form. On that construction, the goods were properly assessed as unspecified items, and the demurrage levy under the corresponding rate entry was upheld. en-us Tue, 18 Aug 1981 00:00:00 +0530 Thu, 20 May 2010 18:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41080 Delay caused by the importer in paying customs duty, arranging mutilation, and clearing the consignment was treated as self-induced laches, so a detention certificate was not warranted and demurrage liability remained. Old or inadequately mutilated garments meant for conversion into rags were held not to be "textiles" for the relevant port-rate entry, because that term was confined to textile fabric in its pure form. On that construction, the goods were properly assessed as unspecified items, and the demurrage levy under the corresponding rate entry was upheld. Case-Laws Customs Tue, 18 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41080