https://www.taxtmi.com/caselaws?id=44116 The port trust's power to levy demurrage and storage charges for goods kept at Vidyavihar pending customs clearance was upheld because the levy was tied to services connected with port operations and port approaches. Prior Central Government sanction was held unnecessary for the challenged recovery, as the sanction requirement applied to fixation of rate structure and conditions, not to the administrative provision or use of storage space. The claim for detention certificate benefit beyond 9-10-1984 also failed because the record showed detention only up to that date and no satisfactory material supported extension to 31-10-1984. en-us Thu, 22 Jun 1995 00:00:00 +0530 Wed, 23 Jun 2010 11:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44116 The port trust's power to levy demurrage and storage charges for goods kept at Vidyavihar pending customs clearance was upheld because the levy was tied to services connected with port operations and port approaches. Prior Central Government sanction was held unnecessary for the challenged recovery, as the sanction requirement applied to fixation of rate structure and conditions, not to the administrative provision or use of storage space. The claim for detention certificate benefit beyond 9-10-1984 also failed because the record showed detention only up to that date and no satisfactory material supported extension to 31-10-1984. Case-Laws Customs Thu, 22 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44116