https://www.taxtmi.com/caselaws?id=47463 Where uncleared imported goods remain in the port's custody, the statutory scheme under the Customs Act, 1962 and the Major Port Trusts Act, 1963 requires the port authority, as statutory custodian, to take timely steps for destuffing, sale or disposal and it cannot refuse to act merely because the goods are still within the customs area or destuffing has not been arranged. On demurrage, where delay is attributable to both the port authority and the importer, full exemption is not warranted; the Court may instead apportion the liability, grant partial waiver for the later period, and direct recalculation of dues with consequential release of the containers after adjustment. en-us Tue, 28 Jun 2005 00:00:00 +0530 Wed, 28 Jul 2010 19:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47463 Where uncleared imported goods remain in the port's custody, the statutory scheme under the Customs Act, 1962 and the Major Port Trusts Act, 1963 requires the port authority, as statutory custodian, to take timely steps for destuffing, sale or disposal and it cannot refuse to act merely because the goods are still within the customs area or destuffing has not been arranged. On demurrage, where delay is attributable to both the port authority and the importer, full exemption is not warranted; the Court may instead apportion the liability, grant partial waiver for the later period, and direct recalculation of dues with consequential release of the containers after adjustment. Case-Laws Customs Tue, 28 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47463