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<h1>Demand for cost recovery charges under Regulation 5(2) quashed; no statutory basis, appeals allowed for appellant</h1> The CESTAT set aside the Commissioner's orders requiring the appellant to pay cost recovery charges under Regulation 5(2) of the Handling of Cargo in ... Challenge to orders passed by the Commissioner directing the appellant to pay the cost recovery charges in terms of regulation 5 (2) of the Handling of Cargo and Customs Areas Regulations, 2009 - ultra vires the said regulation - HELD THAT:- In view of the judgment of the Telangana High Court in GMR [2024 (3) TMI 1301 - TELANGANA HIGH COURT] that has declared regulation 5 (2) of the 2009 Regulations ultra vires the Customs Act, recovery of cost charges from the appellant cannot be upheld. Following the judgment of the Telangana High Court, a Division Bench of the Tribunal in CMA CGM Logistics Park Dadri Private Limited vs. Commissioner of Customs, Noida [2025 (11) TMI 792 - CESTAT ALLAHABAD] has also set aside the order directing recovery of cost charges. The impugned orders dated 18.06.2018 and 14.12.2018 passed by the Commissioner, which have been assailed in these two appeals, therefore, deserve to be set aside and are set aside - Appeal allowed. Two appeals challenged Commissioner's orders dated 18.06.2018 and 14.12.2018 directing payment of 'cost recovery charges' under Regulation 5(2) of the Handling of Cargo in Customs Areas Regulations, 2009. The appellant argued that such charges are not recoverable because Regulation 5(2) has been declared ultra vires the Customs Act, 1962 by the Telangana High Court in Central Board of Excise and Customs, New Delhi v. GMR Hyderabad International Airport Ltd., 2024 (389) E.L.T. 641 (Telangana). The Tribunal reproduced the High Court's core holding that Sections 141 and 157 of the Customs Act do not contain 'any express statutory provision conferring authority... to levy cost recovery charges,' and that 'in the absence of any special authorization... appellants have no authority to impose cost recovery charges by means of a Regulation,' rendering the 2009 Regulations ultra vires. Noting a prior coordinate bench decision in CMA CGM Logistics Park Dadri Pvt. Ltd. following GMR, the Tribunal set aside the Commissioner's orders and allowed the appeals.
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