https://www.taxtmi.com/highlights?id=102496 Customs supervision charges for a special warehouse depend on the recovery mode determined after assessing operational requirements and distance from the customs office. Cost-recovery charges apply where Customs officers are additionally sanctioned and exclusively posted beyond regular staffing, whereas Merchant Overtime charges apply where supervision is charged, paid and accepted on that basis. An undertaking to bear Customs supervision costs does not prescribe either method as the exclusive recovery mode. Differential cost-recovery charges cannot rest on an assumed Inspector posting where no proposal or actual exclusive cost-recovery posting exists. en-us Sat, 08 Aug 2026 10:23:48 +0530 Sat, 08 Aug 2026 10:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102496 Customs supervision charges for a special warehouse depend on the recovery mode determined after assessing operational requirements and distance from the customs office. Cost-recovery charges apply where Customs officers are additionally sanctioned and exclusively posted beyond regular staffing, whereas Merchant Overtime charges apply where supervision is charged, paid and accepted on that basis. An undertaking to bear Customs supervision costs does not prescribe either method as the exclusive recovery mode. Differential cost-recovery charges cannot rest on an assumed Inspector posting where no proposal or actual exclusive cost-recovery posting exists. Highlights Customs Sat, 08 Aug 2026 10:23:48 +0530 https://www.taxtmi.com/highlights?id=102496