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Jan 19 2021

M/S Seahorse Ship Agencies Pvt. Ltd., vs Union of India

Court : Kerala

Decided on : Jan-19-2021

05.10.2018, on the ground that the claim was made after the period of six months prescribed under the Lighthouse Act, 1927. The petitioner, aggrieved by Ext.P5, submitted Ext.P6 application before the Commissioner of Customs (Appeals) on 15.10.2018. On the … ship for a period of 30 days from the date on which the dues so paid became payable.13. Section 12 of the Act, 1927 would make it clear thatthe levy of Light Dues is dependent on the tonnage

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