Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Levy of Ground Rent on Containers - steamer agents - scope of ...


Ground Rent on Containers: Defining "Owner," Differentiating Storage Charges, Demurrage Fees, and Interpreting "May" vs. "Shall.

August 17, 2020

Case Laws     Customs     SC

Levy of Ground Rent on Containers - steamer agents - scope of the term owner - distinction between storage of goods and demurrage charges - time limitation for de-stuffing the goods and return of the container - scope of the term "May" - can it be treated as "Shall" - Held No - SC

View Source

 


 

You may also like:

  1. Wavier of demurrage/storage charges - Detention of the goods - Seeking release the goods for export - The court noted the CESTAT's decision, finding the detention of...

  2. Seeking waiver/refund of charges like container detention charges, demurrage charges, ground rent charges etc - no liability to be fastened on the respondent - HC

  3. Petitioner, an intermediary procuring containers for lease, sought release of empty containers without charges like ground rent, storage, handling from Customs Authority....

  4. Rrelease of consignments - Toor whole - issuance of ‘Detention Certificate’ for waiver of Demurrage and Container Detention Charges in terms of Handling of Cargo in...

  5. Container storage charges - The High Court upheld the decision of the single judge, stating that since the goods were indeed confiscated by customs authorities while in...

  6. Seeking immediate release of goods without charging demurrage/detention charges or rent - Concor incurs huge expenditure while performing its functions and its main...

  7. Ground Rent includible in the assessable value or not – Department's plea that the 'ground rent' is the storages charges for the period of delay in lifting of the goods...

  8. Release of detained empty container denied - demurrage - As the importer has been found guilty, they could be made liable for payment of rental dues and not the container owner.

  9. Demurrage and Container Detention Charges - Rule 6(l) of the Handling of Cargo in Customs Areas Regulations, 2009 - charge of rent or demurrage on the goods seized or...

  10. Waiver of demurrage/godown rent and container charges - there is no mala fides of the individual Customs officers in delaying the release of the goods - In such...

  11. Waiver of demurrrage charges - It does not contemplate the situation where after adjudication process the goods do not vests with the State, but vests with the importer...

  12. Entitlement for waiver of rent / demurrage payable to the respondents - storage of imported consignments of R22 Refrigerant Gas contained in four containers beyond the...

  13. Waiver of demurrage charges - The period during confiscation, charges have been waived, therefore, for the remaining period the petitioner is duty bound to pay the duty...

  14. Claim of demurrage charges - As the assessee has taken a business decision the demurrage charges and cancellation charges are allowable as business expenditure - AT

  15. TDS u/s 194C or 194I - short deduction of TDS - CAM charges Maintenance Charges along with Rent - the CAM charges paid by the assessee did not form part of the actual...

 

Quick Updates:Latest Updates