https://www.taxtmi.com/caselaws?id=755717 CESTAT Ahmedabad held that cost recovery charges under Handling of Cargo in Customs Areas Regulations, 2009 cannot be recovered by the Commissioner due to lack of statutory mechanism and jurisdiction. The court found that Regulation 6(1)(o) requires rates and manner to be specified by Government of India/Ministry of Finance, which was not done. Relying on Punjab Haryana HC and Telangana HC precedents, the tribunal ruled cost recovery provisions ultra vires under Section 157 of Customs Act, 1962. The assessee's appeal was allowed, and revenue's recovery demand was rejected as unsustainable. en-us Wed, 12 Jun 2024 00:00:00 +0530 Thu, 18 Jul 2024 06:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755717 CESTAT Ahmedabad held that cost recovery charges under Handling of Cargo in Customs Areas Regulations, 2009 cannot be recovered by the Commissioner due to lack of statutory mechanism and jurisdiction. The court found that Regulation 6(1)(o) requires rates and manner to be specified by Government of India/Ministry of Finance, which was not done. Relying on Punjab Haryana HC and Telangana HC precedents, the tribunal ruled cost recovery provisions ultra vires under Section 157 of Customs Act, 1962. The assessee's appeal was allowed, and revenue's recovery demand was rejected as unsustainable. Case-Laws Customs Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755717