Customs Cargo Service Provider Challenges Excessive Dues Demand Beyond Show-Cause Notice Scope Under Regulations 5(1)(iii), 5(2), 5(3.

Demand of pending dues of Cost Recovery Charges alongwith the interest - Customs Cargo Service Provider (CCSP) - in the show-cause notice the only allegation is that the appellant has not fulfilled the conditions as laid down in Regulations 5 (1) (iii), 5(2) and 5(3). Therefore, the payment of recovery in the impugned order is beyond the show-cause notice and is not sustainable. - AT .....

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