https://www.taxtmi.com/highlights?id=75508 Liability to collect Terminal Handling Charges (THC) - Validity of Public Notice issued by the Commissioner to direct AEO and DPD clients to pay Terminal Handling Charges directly to terminal operators - The High Court held that the Public Notices were in pursuit of the "Ease of Doing Business" policy and facilitated by Section 143AA of the Customs Act, which empowers the Board to prescribe procedures to reduce transaction costs for imports and exports. - The Court found that the Public Notices only provided an option to the exporters/importers regarding the payment of THC, without mandating a direct payment to terminal operators. This did not infringe upon or disrupt existing contractual relationships between shipping lines and their clients. en-us Fri, 08 Mar 2024 16:21:23 +0530 Fri, 08 Mar 2024 16:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75508 Liability to collect Terminal Handling Charges (THC) - Validity of Public Notice issued by the Commissioner to direct AEO and DPD clients to pay Terminal Handling Charges directly to terminal operators - The High Court held that the Public Notices were in pursuit of the "Ease of Doing Business" policy and facilitated by Section 143AA of the Customs Act, which empowers the Board to prescribe procedures to reduce transaction costs for imports and exports. - The Court found that the Public Notices only provided an option to the exporters/importers regarding the payment of THC, without mandating a direct payment to terminal operators. This did not infringe upon or disrupt existing contractual relationships between shipping lines and their clients. Highlights Customs Fri, 08 Mar 2024 16:21:23 +0530 https://www.taxtmi.com/highlights?id=75508