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Custom Duty

CWC entitled to demand and collect rent for goods entrusted to its custody

Case Law Details

Case Name
Mumtaz Mehboob Munshi Vs Commissioner of Customs (Calcutta High Court)
Date of Judgement/Order
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Mumtaz Mehboob Munshi Vs Commissioner of Customs (Calcutta High Court) Calcutta High Court held that warehousing agency namely CWC (Central Warehousing Corporation) is statutorily entitled to demand and collect rent for the storage on the date when goods were entrusted to the custody of CWC. Facts- The appellant purchased on high sea sales basis zinc ingots the said product which were stuffed into eight containers, were ceased by the Directorate of Revenue Intelligence, (DRI) on the allegation that the goods were to be diverted to the local market instead of sending the same to the supporting ...
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