https://www.taxtmi.com/caselaws?id=781324 CESTAT Allahabad allowed the appeal, holding the custodian entitled to waiver of cost recovery charges retrospectively from the date of application (April 2009 to 3 Nov 2015) and to refund of amounts paid. The tribunal relied on Gujarat HC authority and on a Telangana HC decision declaring the Regulations imposing CRC ultra vires the Customs Act, concluding the department lacked authority to levy CRC; the impugned commissioner's order was set aside and the refund granted. en-us Tue, 11 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781324 CESTAT Allahabad allowed the appeal, holding the custodian entitled to waiver of cost recovery charges retrospectively from the date of application (April 2009 to 3 Nov 2015) and to refund of amounts paid. The tribunal relied on Gujarat HC authority and on a Telangana HC decision declaring the Regulations imposing CRC ultra vires the Customs Act, concluding the department lacked authority to levy CRC; the impugned commissioner's order was set aside and the refund granted. Case-Laws Customs Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781324