Customs clearance fee limits cannot be overridden by a custodian imposing higher charges than the statutory regulations permit.

The statutory fee structure for customs clearance services could not be overridden by a custodian of a customs area. Where the regulations fixed the rates for services rendered by customs officers, the custodian was bound by that framework and could not unilaterally impose a higher tariff on the basis of additional facilities or expenditure. The excess demand was therefore impermissible, and the challenge to recovery above the regulated rates succeeded.

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Issues: Whether the custodian appointed for a customs area could levy and recover charges for customs clearance services in excess of the fees fixed under the statutory regulations.

Analysis: The statutory scheme empowered the Collector of Customs to approve places for unloading and loading, and empowered the Board to frame regulations fixing fees for services rendered by customs officers. The relevant regulations prescribed the levy of fees at specified rates for rendering such services. Once the customs area was designated and the services were to be rendered under the Act, the custodian acting in that capacity could not unilaterally substitute its own tariff or recover amounts higher than those fixed by the regulations. The fact that additional facilities or expenditure were asserted did not authorise departure from the statutory fee structure.

Conclusion: The demand for fees in excess of the rates fixed under the regulations was impermissible and the challenge succeeded.

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