https://www.taxtmi.com/highlights?id=94188 The HC directed that the Respondents decide the Petitioner's exemption application under the 19 Mar 2021 Circular (invoking Regulations 5(2) and 6(1)(o) of the Handling of Cargo in Customs Area Regulations, 2009) expeditiously, preferably within eight weeks of service of the order. Pending that decision, the Respondents were restrained from demanding further cost recovery charges from the Petitioner, a Container Freight Station and custodian under Section 45, for the relevant period. If found eligible, exemption shall be applied retrospectively from the date the application was finally made free of defects. The petition is disposed of. en-us Sat, 15 Nov 2025 07:56:56 +0530 Sat, 15 Nov 2025 07:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94188 The HC directed that the Respondents decide the Petitioner's exemption application under the 19 Mar 2021 Circular (invoking Regulations 5(2) and 6(1)(o) of the Handling of Cargo in Customs Area Regulations, 2009) expeditiously, preferably within eight weeks of service of the order. Pending that decision, the Respondents were restrained from demanding further cost recovery charges from the Petitioner, a Container Freight Station and custodian under Section 45, for the relevant period. If found eligible, exemption shall be applied retrospectively from the date the application was finally made free of defects. The petition is disposed of. Highlights Customs Sat, 15 Nov 2025 07:56:56 +0530 https://www.taxtmi.com/highlights?id=94188