https://www.taxtmi.com/caselaws?id=44717 Port legislation may define "owner" broadly enough to include a consignee or an agent entrusted with custody and clearance of goods. Where the endorsement on the bill of lading places the consignment with such a party, and the party does not disclose that it acts only for another licence holder, liability for demurrage and allied port charges can arise until confiscation by customs. Once the goods are confiscated under customs law, the port trust cannot rely on sale of the goods to satisfy its dues, making a lien-and-sale argument untenable. en-us Thu, 23 Oct 1997 00:00:00 +0530 Fri, 04 Jul 2014 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44717 Port legislation may define "owner" broadly enough to include a consignee or an agent entrusted with custody and clearance of goods. Where the endorsement on the bill of lading places the consignment with such a party, and the party does not disclose that it acts only for another licence holder, liability for demurrage and allied port charges can arise until confiscation by customs. Once the goods are confiscated under customs law, the port trust cannot rely on sale of the goods to satisfy its dues, making a lien-and-sale argument untenable. Case-Laws Customs Thu, 23 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44717