Law:

Section:

We have heard both the learned counsel. The relevant provisions on which either side relies are Notes (6), (8), (9) and (13) of the General Notes to Table I appended with the Notification dated 9-2-1988 bearing No.SRO 20 (KE)/88 issued pursuant to section 43B of the Karachi Port Trust Act, 1886. Such notes are in these terms:--   Note(6).---Seven working days after the landing date will be treated as FREE PERIOD except in the case of Afghan-in-transit cargo where 14 days free period will be allowed.   The Traffic Manager or his Deputy may, at his discretion, grant an extension of free period where a. full consignment has been landed after the "landing date".   In exceptional cases, an extension of free period may also be granted where portions of consignments are landed subsequent to the landing date.   Where consignments cannot be cleared through no fault of the importer, an extension of free period may be allowed, but the period of such extension will be regulated by the quantity of goods ready for clearance and will commence from the time they are available for delivery.   Note (7) .   Note (8): --In cases where a Customs Detention Certificate is issued for the whole or part of a consignment, storage charges will be levied at the rate of Rs.5 per tonne or part thereof plus Rs. 10 per tonne or part thereof per day on the whole or part of a consignment, as the case may be, for. the period of detention and three working days thereafter unless in the opinion of the Board there are other reasons which do not justify this concession.   This concession will not apply to items specified under exceptions above.   Note (9): --Customs Detention Certificate for consignments detained because of infringement of any Import Trade Control Regulations, will not qualify for obtaining the concession detailed in Note (8), but where a Customs Detention Certificate is issued in respect of part of a consignment, the remaining portion of which has been penalized under the .Import Trade Control Regulations, such part of .the consignment which has not infringed the Import Trade Control Regulations quality for obtaining that concession.…