https://www.taxtmi.com/caselaws?id=43487 A consignee or endorsee of a bill of lading can fall within the inclusive statutory meaning of "owner" for port trust purposes where the facts show effective control and responsibility for the goods. Here, endorsement of the bill of lading, filing of the bill of entry, appointment of clearing agents, and assumption of expenses and liability indicated that the defendant was not a mere intermediary but the owner/consignee for liability purposes. The port trust scheme also permits recovery of storage and allied charges from the owner of the consignment through statutory lien and enforcement mechanisms, and liability is not limited to the ship-owner or steamer agent. The port authority may therefore recover lawful charges from such owner. en-us Sun, 10 Jan 1993 00:00:00 +0530 Fri, 18 Jun 2010 12:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43487 A consignee or endorsee of a bill of lading can fall within the inclusive statutory meaning of "owner" for port trust purposes where the facts show effective control and responsibility for the goods. Here, endorsement of the bill of lading, filing of the bill of entry, appointment of clearing agents, and assumption of expenses and liability indicated that the defendant was not a mere intermediary but the owner/consignee for liability purposes. The port trust scheme also permits recovery of storage and allied charges from the owner of the consignment through statutory lien and enforcement mechanisms, and liability is not limited to the ship-owner or steamer agent. The port authority may therefore recover lawful charges from such owner. Case-Laws Customs Sun, 10 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43487