MUMBAI PORT TRUST vs M/S. SHRI LAKSHMI STEELS AND ORS. ETC.

The Supreme Court upheld the High Court's decision that the detention of goods imported by the respondent-importers was illegal under the Customs Act, 1962, specifically citing Section 18. The Court affirmed that the Customs authorities failed to act on the importers' requests for duty assessment, leading to unnecessary detention charges. The Court ordered the release of the goods upon payment of customs duty and ruled that the Mumbai Port Trust could not charge demurrage due to the issuance of a detention certificate by Customs.