https://www.taxtmi.com/caselaws?id=793929 Recovery of supervision charges for a special bonded warehouse depends on the frequency, duration and nature of customs officer deployment under Regulation 3(e) of the Special Warehouse Licensing Regulations, 2016 and Circular No. 32/2016-Cus. Cost Recovery Charges apply only where officers are deployed for the whole day, the better part of the day, or comparable continuous supervision. Where the record shows only limited-hour supervision and no corroborative evidence of full-day or better-part-of-day deployment, the proper basis is Merchant Over Time charges. On those facts, a CRC-based demand is unsustainable and the charges must align with actual usage. en-us Wed, 24 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793929 Recovery of supervision charges for a special bonded warehouse depends on the frequency, duration and nature of customs officer deployment under Regulation 3(e) of the Special Warehouse Licensing Regulations, 2016 and Circular No. 32/2016-Cus. Cost Recovery Charges apply only where officers are deployed for the whole day, the better part of the day, or comparable continuous supervision. Where the record shows only limited-hour supervision and no corroborative evidence of full-day or better-part-of-day deployment, the proper basis is Merchant Over Time charges. On those facts, a CRC-based demand is unsustainable and the charges must align with actual usage. Case-Laws Customs Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793929