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    <title>2006 (5) TMI 38 - CESTAT, NEW DELHI</title>
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    <description>Recovery of supervision or establishment charges for a warehouse or EOU requires evidence that customs personnel were actually posted or stationed at the unit to render the services for which the charges are claimed. Although the assessee accepted the underlying liability under the permission order and regulations, the demand was confined to a period when no officer or staff had in fact been posted. On that basis, the Tribunal held that such charges could not be levied for the entire period without proof of actual deployment, and the demand for supervision charges was set aside with consequential relief.</description>
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    <pubDate>Wed, 24 May 2006 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=911</link>
      <description>Recovery of supervision or establishment charges for a warehouse or EOU requires evidence that customs personnel were actually posted or stationed at the unit to render the services for which the charges are claimed. Although the assessee accepted the underlying liability under the permission order and regulations, the demand was confined to a period when no officer or staff had in fact been posted. On that basis, the Tribunal held that such charges could not be levied for the entire period without proof of actual deployment, and the demand for supervision charges was set aside with consequential relief.</description>
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      <pubDate>Wed, 24 May 2006 00:00:00 +0530</pubDate>
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