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TMI Blog2002 (2) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner had to pay demurrage to the Port Trust Authority. The customs authority, while assessing the duty, included the demurrage charged by the Port Trust Authority and paid by the writ petitioner. According to the customs department the demurrage was a part of the freight and was liable to be paid as additional value of the goods. Since the value of the goods attracted duty the writ petitioner was liable to pay duty in accordance with the assessment made by the authority. 3. Dr. Tapas Banerjee, learned Counsel appearing for the writ petitioner, submitted that the duty within the meaning of the Customs Act, 1962 includes freight. However, the demurrage is not included therein. According to Dr. Banerjee since goods were landed at the Cal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demurrage paid to the Port Trust Authority the department was not entitled to take a contrary view and argue contrary to what they had said before the Apex Court. Dr. Banerjee further argued that in the other two cases before the Tribunal referred to supra this issue had now been res integra and there was no reason why I should make a departure from the same. 5. Lastly he contended that following the aforesaid three decisions this Court should allow the writ petition by directing the customs authority to reassess the consignment for the purpose of duty and make refund of the additional duty, if any, paid by the writ petitioner on protest. 6. Mr. N.C. Roy Chowdhury, learned Counsel appearing for the customs department, submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 962. According to Section 14(1) of the Customs Act value of the goods means price at which such goods are ordinarily sold or offered for sale for delivery at the time and place of importation or exportation. When the goods are offered for sale at the place of importation it includes freight charges and as such the freight is included in the value of the said goods. Demurrage is an eventuality which causes not due to importation or exportation of the goods. The goods are imported as and when it arrives at the port. Unloading of such consignment is an event consequential to making of effective delivery. If there is any delay at the time of unloading for any reason the consignee will have to pay demurrage charges to the port authority in view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid extent. On the abstract principle of law if a submission is made by a Counsel which might go against his client it cannot be termed as "concession". Every Counsel has a duty towards the Court. It is true that a Counsel is to place his client's case before the Court of law from the angle that litigant wants to place the problem before the Court of law. At the same time the Counsel has a duty towards the Court. On an abstract proposition if an interpretation is made by a Counsel it is expected that interpretation would be logical and any prudent man would come to such conclusion. If that submission is made by any Counsel despite the fact that such interpretation goes against his client it cannot be termed as "concession". As has been reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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