Customs Cargo Service Provider's Cost Recovery Charges Deemed Unsustainable; Rule 5(2) and Rule 6(o) Applied Retrospectively.

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....Customs Cargo Service Provider (CCSP) - even by any stretch of imagination, HCCAR 2009 in respect of cost recovery charges is made applicable retrospectively, even than cost recovery charges cannot be recovered in terms of rule 5(2) read with Rule 6(o) unless separate officer is posted. Therefore, under any circumstances, in the facts of the present case, the demand of cost recovery charges is not sustainable. - AT....