2025 (11) TMI 879

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....ation 5(2) and 6(1)(o) of Handling of Cargo in Customs Area Regulations, 2009 (hereinafter referred to as the "said Regulation") as being ultra vires the Customs Act, 1962 (hereinafter referred to as the "said Act") but also seeking for a specific direction upon the respondents to refund the amount paid by the petitioner on account of cost recovery charges, by claiming an exemption from payment of cost recovery charges. 3. Mr. Shetty, learned advocate representing the petitioner after arguing the matter for some time, on instruction, has submitted that the petitioner no longer insists on maintaining the challenge insofar as the claim of declaration for Regulation 5(2) and 6(1)(o) of the said Regulation as ultra vires the said Act. He wou....

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....aid Regulation are reproduced hereinbelow:- "5. Conditions to be fulfilled by Customs Cargo Service provider- The Customs Cargo Service provider for custody of imported goods or export goods and for handling of such goods in a customs area shall fulfil the following conditions, namely:- .... (2) Undertake to bear the cost of the Customs officers posted, at such customs area, on cost recovery basis, by the Principal Commissioner or Commissioner, as the case may be and shall make payments at such rates and in the manner prescribed, unless specifically exempted by an order of the Government of India in the Ministry of Finance; Xxx xxx xxx 6. Responsibilities of Customs Cargo Service provide....

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.... of Adani Ports and Special Economic Zone Limited v. Union of India reported in 2018 (11) GSTL 150 (Guj.) and the judgment delivered by the Hon'ble Bombay High Court in the case of Sarveshwar Logistics Services Pvt. Ltd. v. Union of India reported in 2023 (386) ELT 702 (Bom.) would submit that once an application has been made in terms of Circular Dated 19th January, 2021, the petitioner's claim for exemption could not have been ignored. In this context I am of the view that a Circular cannot be made effective retrospectively unless the law provides for the same. The Circular dated 19th January, 2021 provided for complete new set of guidelines for dealing with cost recovery charges and the manner in which exemption shall be granted includin....