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Customs - Highlights / Catch Notes

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Demand of amount over and above the amount towards cost recovery ...

Case Laws     Customs

June 23, 2022

Demand of amount over and above the amount towards cost recovery charges for deputing officers of the customs in the petitioner’s Inland Container Depot (ICD) - unless there is an appropriate amendment to the provisions and the Customs Act,1962 and the Rules made thereunder which fall within the four corners of Part XIV of the Constitution of India Cost Recovery Charges equivalent to the Salaries packs paid to such officials of the Customs Department cannot be justified. - HC

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