SUN EXPORT CORPN. vs BOARD OF TRUSTEES OF PORT OF BOMBAY

The Supreme Court held that under Section 111(d) of the Customs Act, 1962, the goods imported by the appellants were liable to confiscation due to non-clearance, and the appellants were responsible for the payment of demurrage charges. The Court ruled that the appellants, despite being the clearing agent, could not evade liability for the charges incurred at the Port Trust. The appeal was dismissed, affirming the High Court's decision to hold the appellants liable for the dues owed to the Bombay Port Trust.