Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
De-notification of Customs Area and termination of Container Freight Station custodian and Customs Cargo Service Provider authority effective 07-01-20...
The CESTAT allowed the appeal of the Customs Cargo Service Provider, setting aside the Principal Commissioner's order directing recovery of outstanding cost recovery charges and imposition of penalty under Regulation 12(8) of the Handling of Cargo in Customs Areas Regulations, 2009. Applying its earlier precedent in a similar matter, the Tribunal held that the Commissioner lacked authority to order recovery of cost recovery charges under Regulations 5(2) and 6(1)(o). As recovery of such charges was not sustainable under these provisions, there was no contravention of the Regulations, and consequently the penalty of Rs. 5,000/- was also unsustainable.
The CESTAT allowed the appeal of the Customs Cargo Service Provider, setting aside the Principal Commissioner's order directing recovery of outstanding cost recovery charges and imposition of penalty under Regulation 12(8) of the Handling of Cargo in Customs Areas Regulations, 2009. Applying its earlier precedent in a similar matter, the Tribunal held that the Commissioner lacked authority to order recovery of cost recovery charges under Regulations 5(2) and 6(1)(o). As recovery of such charges was not sustainable under these provisions, there was no contravention of the Regulations, and consequently the penalty of Rs. 5,000/- was also unsustainable.
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