2003 (5) TMI 68

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....etters Patent appeal, being A.P.O.T. No. 728 of 1999 - The Board of Trustees for the Port of Calcutta Authorities & Anr. v. A.P.L. (India) Pvt. Ltd. & Ors., have been heard together; both were filed against the judgment and order dated 4th May, 1999 passed in writ petition No. 1690(W) of 1998. 2.By our judgment pronounced today in the other appeal, we have set aside the judgment and order of th....

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.... they were interested only in the removal of the empty containers. The respondent Nos. 6 and 7 who were the consignees of the goods could not or did not remove the goods. The two detained loaded import containers remained in the premises and custody of the Calcutta Port Authorities. Taking the ground that for fault of the Customs Authorities the respondent Nos. 1 and 2 were not liable to pay demur....

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....ears in order dated 26th July, 1999 it was wrongly recorded that cargo in this container had been confiscated) the appellants have no claim; therefore we need not decide any question so far as this sale is concerned. Suffice it to say that in the absence of any claim by anyone, including the consignee, the Port Authorities shall apply the sale proceeds of this cargo according to provisions of Sect....

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....der the Customs Act, 1962, the position of law is clear that under Section 59 of the Major Port Trusts Act, 1963, the lien of the CPT, for its rates leviable on the goods in question, was to have priority over such claims, and under Section 63 of this Act the sale proceeds were to be applied in payment of port charges before applying any portion thereof in payment of such claims. The sale referred....