https://www.taxtmi.com/caselaws?id=366138 Delhi HC upheld recovery of customs staff cost from custodians at ICDs/CFSs/ACCs/EPZs where appointment under the customs framework carried an undertaking to bear such expense. The Court treated the charge as a fee supported by quid pro quo for services rendered, not an unconstitutional tax, and held the constitutional challenge failed. It also upheld fixation of the recovery rate at 1.85 times salary, accepting that deployment cost may include allowances and pension-related components and finding no arbitrariness or excessiveness. The writ petitions were rejected and the demand for cost recovery charges sustained. en-us Mon, 27 Aug 2018 00:00:00 +0530 Tue, 19 May 2026 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366138 Delhi HC upheld recovery of customs staff cost from custodians at ICDs/CFSs/ACCs/EPZs where appointment under the customs framework carried an undertaking to bear such expense. The Court treated the charge as a fee supported by quid pro quo for services rendered, not an unconstitutional tax, and held the constitutional challenge failed. It also upheld fixation of the recovery rate at 1.85 times salary, accepting that deployment cost may include allowances and pension-related components and finding no arbitrariness or excessiveness. The writ petitions were rejected and the demand for cost recovery charges sustained. Case-Laws Customs Mon, 27 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366138