https://www.taxtmi.com/caselaws?id=750804 The Telangana HC dismissed an appeal challenging the validity of Notification No.26/2009 regarding cost recovery charges levied by the Central Board of Excise and Customs. The court held that the 2009 Regulations were ultra vires the Customs Act, 1962, as Sections 141 and 157 contained no express statutory provision authorizing the levy of cost recovery charges for customs staff salaries. The court determined that such charges constituted administrative taxes requiring specific statutory authorization, and their absence violated Article 265 of the Constitution. The court rejected arguments that the charges were justified fees, finding no quid pro quo service provision to the respondent company. en-us Wed, 27 Mar 2024 00:00:00 +0530 Sat, 04 Jan 2025 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750804 The Telangana HC dismissed an appeal challenging the validity of Notification No.26/2009 regarding cost recovery charges levied by the Central Board of Excise and Customs. The court held that the 2009 Regulations were ultra vires the Customs Act, 1962, as Sections 141 and 157 contained no express statutory provision authorizing the levy of cost recovery charges for customs staff salaries. The court determined that such charges constituted administrative taxes requiring specific statutory authorization, and their absence violated Article 265 of the Constitution. The court rejected arguments that the charges were justified fees, finding no quid pro quo service provision to the respondent company. Case-Laws Customs Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750804