Section 6(3) in The Paradip Port Trust (Distraint or Arrest and Sale of Vessels) Regulations, 1988
(3)Customs and Excise Duties, Sale Tax, Local Taxes, etc. shall be as applicable on buyer's account and he should remit the amounts on account of such duties and taxes to the concerned authorities and produce the receipts for such payments before the clearance is granted to the vessel by the Port.
