https://www.taxtmi.com/caselaws?id=45288 Where imported goods were detained by Customs for examination and testing, and detention certificates confirmed that the delay was not due to the importers' fault or negligence, the applicable port rate rule treated that certified detention period as a free period. The Port Trust's refusal to waive demurrage, based on the view that no waiver was permissible for detention under the Customs Act, was inconsistent with the governing rule. The Madras HC therefore recognised that demurrage had to be waived for the detention period covered by the Customs certificates, and the refusal was unsustainable to that extent. en-us Wed, 15 Jul 1998 00:00:00 +0530 Fri, 09 Jul 2010 16:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45288 Where imported goods were detained by Customs for examination and testing, and detention certificates confirmed that the delay was not due to the importers' fault or negligence, the applicable port rate rule treated that certified detention period as a free period. The Port Trust's refusal to waive demurrage, based on the view that no waiver was permissible for detention under the Customs Act, was inconsistent with the governing rule. The Madras HC therefore recognised that demurrage had to be waived for the detention period covered by the Customs certificates, and the refusal was unsustainable to that extent. Case-Laws Customs Wed, 15 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45288