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    <title>2004 (8) TMI 121 - HIGH COURT AT CALCUTTA</title>
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    <description>Where confiscated goods were sold by Customs and the auction purchaser was ready and willing to take delivery within the stipulated time, the Port Trust could not enforce its lien for rent and demurrage against that purchaser. Once the goods stood confiscated and vested in the Central Government, any claim for charges had to be worked out against the sale proceeds or the party responsible for delayed delivery, not against a purchaser prevented from taking delivery by the authorities. The refusal to deliver the goods on the basis of such charges was held unreasonable and unfair.</description>
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    <pubDate>Wed, 11 Aug 2004 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=47364</link>
      <description>Where confiscated goods were sold by Customs and the auction purchaser was ready and willing to take delivery within the stipulated time, the Port Trust could not enforce its lien for rent and demurrage against that purchaser. Once the goods stood confiscated and vested in the Central Government, any claim for charges had to be worked out against the sale proceeds or the party responsible for delayed delivery, not against a purchaser prevented from taking delivery by the authorities. The refusal to deliver the goods on the basis of such charges was held unreasonable and unfair.</description>
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      <pubDate>Wed, 11 Aug 2004 00:00:00 +0530</pubDate>
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