9911796707
TMI Blog2024 (3) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not have been confiscated by the Customs authorities, as they did not fall within the meaning of goods , is found to be misconceived. The reference to the decision of the Apex Court in Chairman, Board of Trustees, Cochin Port Trust [ 2020 (8) TMI 300 - SUPREME COURT ] is found to be misplaced. No ground rent can be levied on the petitioner shipping agent, once the Kandala Port Trust became the custodian of the goods with the confiscation by the Customs department. There are inherent fallacy in the arguments of the learned counsel for the petitioner, inasmuch as, the said notification only decides the liability of the Kandala Port Trust for being custodian of the Custom department and Clause 18 of the said notification can only be inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs subject matter of consideration herein, were passed on 21.03.2005, 22.03.2005 and 31.03.2005 by the Custom authorities. The order impugned records that the petitioner shipping agent wrote letters on 1.12.2004, 14.02.2005 and 02.03.2005 to the Traffic Manager, Kandala Port Trust requesting to allow him to de-stuff the goods to enable the petitioner to re-export the same out of Kandala Port within the stipulated guarantee in the continuity bond. It is further recorded that after writing those letters, the petitioner shipping agent became inactive. In the meantime, the goods were confiscated while they were still in the container under Section 111 (d) of the Customs Act, 1962. 3. A perusal of one of such orders of confiscation dated 22.03.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We are not called upon, in the instant case, to examine the validity of the orders passed by the custom authorities in confiscating the containers as well while confiscating the goods, which were found to be explosive material / war material. The result is that the containers and the goods (both) confiscated by the custom authorities remained lying in the Port area and hence the Kandala Port Trust has proceeded to levy the container storage charges / ground rent from the petitioner, the shipping agent. 6. A further perusal of the order passed by the learned Single Judge indicates that the petitioner had taken a stand before the writ Court that it had deposited the redemption fine and penalty in the year 2005 itself. However, it is categori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the containers de-stuffed have been provided in the said letter. It further records the date of arrival, i.e. 30.12.2023 and the date of de-stuffing, i.e. from 24.01.2007 to 25.01.2007. This communication further indicates that the empty containers have been delivered to the line Agent. From these two letters, which have been brought before us by the learned counsel appearing for the Kandala Port Trust, it is more than evident that the containers seized by the Customs authorities under Section 111 (d) by the orders passed in the month of March, 2005 were released by de-stuffing the goods under the supervision of the Custom authorities only in the month of January, 2007, i.e. between 24th and 25th of January, 2007. 9. In view of the above no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said notification can only be interpreted to mean that the Kandala Port Trust would not charge any rent/ demurrage on the goods/containers detained from the Customs department. 11. In the above noted facts, we do not find any error in the order passed by the learned single Judge in holding that the petitioner has failed to make out a case that there was an error on the part of the Kandala Port Trust in levying container storage charges from the petitioner. 12. Further, for the above referred facts brought on record of the instant appeal by means of the communications dated 25.01.2007 and 28.01.2007 placed during the course of hearing, it is evident that the Kandala Port Trust is entitled to demand container storage charges/ground rent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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