https://www.taxtmi.com/caselaws?id=783025 Cost recovery charges for customs staff deployed at airports could not be recovered under Regulation 5(2) of the 2009 Handling of Cargo and Customs Areas Regulations because the Customs Act, 1962 did not expressly authorise such levy. The Tribunal relied on the view that Sections 141 and 157 do not confer power to impose or recover these charges, and held that delegated legislation cannot create a charging authority absent clear statutory sanction. The demands were therefore not maintainable and were set aside, with the assessee succeeding. en-us Wed, 12 Nov 2025 00:00:00 +0530 Mon, 08 Dec 2025 15:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783025 Cost recovery charges for customs staff deployed at airports could not be recovered under Regulation 5(2) of the 2009 Handling of Cargo and Customs Areas Regulations because the Customs Act, 1962 did not expressly authorise such levy. The Tribunal relied on the view that Sections 141 and 157 do not confer power to impose or recover these charges, and held that delegated legislation cannot create a charging authority absent clear statutory sanction. The demands were therefore not maintainable and were set aside, with the assessee succeeding. Case-Laws Customs Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783025