https://www.taxtmi.com/caselaws?id=346149 The Court ruled in favor of the Customs Department, setting aside CESTAT's order and disallowing the refund of warehousing charges. The Court emphasized the absence of legal provisions in the Customs Act for refunding warehousing charges, stating that the Act does not contemplate such refunds. It clarified that Customs authorities do not have the power to waive charges without specific legal provisions, rejecting the Respondent's argument that charges were paid under protest. The Court held that the Respondent was not entitled to a refund of warehousing charges, upholding the Customs Department's decision. en-us Wed, 02 Aug 2017 00:00:00 +0530 Fri, 29 Dec 2017 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346149 The Court ruled in favor of the Customs Department, setting aside CESTAT's order and disallowing the refund of warehousing charges. The Court emphasized the absence of legal provisions in the Customs Act for refunding warehousing charges, stating that the Act does not contemplate such refunds. It clarified that Customs authorities do not have the power to waive charges without specific legal provisions, rejecting the Respondent's argument that charges were paid under protest. The Court held that the Respondent was not entitled to a refund of warehousing charges, upholding the Customs Department's decision. Case-Laws Customs Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346149