https://www.taxtmi.com/caselaws?id=397288 The Calcutta High Court extended the custodianship of a logistics player challenging Custom Authorities' demand for cost recovery charges, pending representations for waiver, and provided a bank guarantee. The court directed the Assistant Commissioner of Customs to consider and dispose of the representations within eight weeks, with a hearing opportunity. If representations are rejected, the bank guarantee should not be invoked immediately. The judgment emphasized adherence to due process and jurisdictional clarity, ensuring parties act on the court's directives. en-us Mon, 10 Aug 2020 00:00:00 +0530 Thu, 13 Aug 2020 09:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397288 The Calcutta High Court extended the custodianship of a logistics player challenging Custom Authorities' demand for cost recovery charges, pending representations for waiver, and provided a bank guarantee. The court directed the Assistant Commissioner of Customs to consider and dispose of the representations within eight weeks, with a hearing opportunity. If representations are rejected, the bank guarantee should not be invoked immediately. The judgment emphasized adherence to due process and jurisdictional clarity, ensuring parties act on the court's directives. Case-Laws Customs Mon, 10 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397288