https://www.taxtmi.com/caselaws?id=783107 CESTAT allowed the appeal and set aside the Principal Commissioner's order directing recovery of outstanding cost recovery charges and imposing penalty under the Handling of Cargo in Customs Areas Regulations, 2009. Relying on its earlier decision in a similar matter, CESTAT held that the Commissioner had no authority under Regulations 5(2) and 6(1)(o) to order recovery of cost recovery charges. Consequently, as the substantive demand itself was unsustainable, there was no contravention of the 2009 Regulations to attract penalty under Regulation 12(8). Both the demand for cost recovery charges and the penalty were quashed, and the appellant's remaining contentions were not examined. en-us Thu, 04 Dec 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783107 CESTAT allowed the appeal and set aside the Principal Commissioner's order directing recovery of outstanding cost recovery charges and imposing penalty under the Handling of Cargo in Customs Areas Regulations, 2009. Relying on its earlier decision in a similar matter, CESTAT held that the Commissioner had no authority under Regulations 5(2) and 6(1)(o) to order recovery of cost recovery charges. Consequently, as the substantive demand itself was unsustainable, there was no contravention of the 2009 Regulations to attract penalty under Regulation 12(8). Both the demand for cost recovery charges and the penalty were quashed, and the appellant's remaining contentions were not examined. Case-Laws Customs Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783107