https://www.taxtmi.com/caselaws?id=465185 HC held that CESTAT erred in dismissing custodians' appeals against demands of cost recovery charges under HCCAR, 2009 without examining the legality and statutory basis of such recovery. Observing that Revenue failed to indicate any specific provision authorising the impugned recovery, HC ruled that CESTAT ought to have either adjudicated the issue on merits or remanded the matter to the Commissioner to identify and apply the correct legal provision, if any. The impugned CESTAT orders were quashed and set aside, and the matters remitted to the Commissioner to pass fresh orders strictly in accordance with law and this judgment. en-us Fri, 20 Dec 2024 00:00:00 +0530 Wed, 10 Dec 2025 08:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465185 HC held that CESTAT erred in dismissing custodians' appeals against demands of cost recovery charges under HCCAR, 2009 without examining the legality and statutory basis of such recovery. Observing that Revenue failed to indicate any specific provision authorising the impugned recovery, HC ruled that CESTAT ought to have either adjudicated the issue on merits or remanded the matter to the Commissioner to identify and apply the correct legal provision, if any. The impugned CESTAT orders were quashed and set aside, and the matters remitted to the Commissioner to pass fresh orders strictly in accordance with law and this judgment. Case-Laws Customs Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465185