Page 208 - ELT_1st September 2020_Vol 373_Part 5

646 EXCISE LAW TIMES [ Vol. 373

International Airports Authority of India to be the custodian of such
imported goods in the customs area of Indira Gandhi International
Airport, New Delhi and Central Warehousing Corporation to be the
custodians of such imported goods received at the customs area —
the Container Freight Station, CWC Complex, Pragati Maidan, New
Delhi, by issue of public notice or otherwise in that regard, if by
such notice or otherwise directs such custodians not to collect cus-
tody charges from the consignees of such goods —” the Cargo”, be-
cause of detention certificates issued by him or his delegatee, will
not be acting within the powers conferred upon him under the Act,
its Rules or its Regulations and hence directions given by the Cus-
toms Collector or his delegatees to release the goods of importers or
consignees without collecting demurrage charges from them cannot
be enforced by Courts either against IAAI or CWC.”
This Court clearly held that Section 45 of the Customs Act did not, in any
manner, affect the rights of the International Airport Authority to collect
charges from the importer.
77. In Mumbai Port Trust v. Shri Lakshmi Steels, 2017 (352) E.L.T. 401
(S.C.) : (2018) 14 SCC 317, the Hon’ble Supreme Court held as follows :
32. Assuming for the purpose of the decision of this case that Mumbai
Port Trust is a custodian or cargo service provider, the question that arises
is whether these Regulations apply to the Mumbai Port Trust. These Regu-
lations have been framed under Section 157 of the Customs Act. Section
160(9) of the Customs Act clearly lays down that nothing in the Act shall af-
fect the power of the Port Authority in a major port, as defined in the Indi-
an Major Port Trusts Act, 1963. It is not disputed before us that the Mumbai
Port Trust is a major port.
33. As already explained hereinabove, the Mumbai Port Trust has the
power and authority to levy rates including demurrage as fixed by the Tar-
iff Authority under Section 47A of the Act. This right of the Port Trust is not
affected either by the provisions of the Customs Act or by the 2009 Regula-
tions. Section 160(9) of the Customs Act clearly lays down that the provi-
sions of the Customs Act shall not in any manner affect the constitution and
powers of any Port Authority in a major port. This will include the right of
the Major Port Authority that is a Major Port Trust to levy and charge rates
and demurrage.
34. [Ed. : Para 34 corrected vide Official Corrigendum No. F.3/Ed.B.J./123/2017
dated 23-3-2018.] As far as the 2009* Regulations are concerned, these are the
Regulations framed under the Customs Act. Regulations are in the nature
of subordinate legislation. There can be no manner of doubt that subordi-
nate legislation that too a legislation framed by a Board under the Customs
Act cannot in any manner affect the power and authority of the Major Port
Trust statutorily vested in it.
35. Neither the Regulations nor can the provisions of the Customs Act
impinge or in any manner affect the statutory power of the Major Port
Trusts to levy rates under the Act. In fact, the Authority that framed the
Regulations was itself aware of this because Regulation 6(1)(l) itself begins
with the words “subject to any other law for the time being in force”. It is,
therefore, obvious that the Regulations are subject to any other law includ-
ing the Major Port Trusts Act. Therefore, these Regulations cannot in any
manner affect the right of the Port Trust. We are, therefore, of the view that
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