Liability to collect Terminal Handling Charges (THC) - Validity ...

Court Upholds Notices Allowing Direct Payment of Terminal Handling Charges to Terminal Operators, Supporting Business Ease.

March 8, 2024

Case Laws Customs HC

Liability to collect Terminal Handling Charges (THC) - Validity of Public Notice issued by the Commissioner to direct AEO and DPD clients to pay Terminal Handling Charges directly to terminal operators - The High Court held that the Public Notices were in pursuit of the "Ease of Doing Business" policy and facilitated by Section 143AA of the Customs Act, which empowers the Board to prescribe procedures to reduce transaction costs for imports and exports. - The Court found that the Public Notices only provided an option to the exporters/importers regarding the payment of THC, without mandating a direct payment to terminal operators. This did not infringe upon or disrupt existing contractual relationships between shipping lines and their clients.

View Source

← Previous Next →

Liability to collect Terminal Handling Charges (THC) - Validity ...

Court Upholds Notices Allowing Direct Payment of Terminal Handling Charges to Terminal Operators, Supporting Business Ease.

March 8, 2024

Case Laws Customs HC

You may also like:

Refund of Terminal Handling Charges (THC) - export - tax paid on terminal handling charges covered under any of the taxable services is refundable - AT

Eligibility of Cenvat credit - Debit notes raised for claiming reimbursement of rack handling charges, wagon handling charges and port railway usage charges and service...

For any delay in evacuation of container from Terminal (beyond free period allowed by each Terminal Operator), CFss will be responsible for payment of “Port charges” to...

Eligibility of refund under Notification No.41/2007-ST, dt.06.10.2007 -Port services, Terminal Handling Charges, CHA services, GTA services, Wharfage charges - AT

Refund claim of service tax - denial as Terminal Handling Charges used in respect of goods exported - refund allowed - AT

Refund claim of service tax paid on terminal handling charges - period of limitation - matter remanded back to allow the benefit - AT

The High Court quashed a letter dated March 13, 2024, issued by the Superintendent (A.E.) Central Goods and Service Tax, Gautam Budh Nagar, advising voluntary tax...

Renewal of custodianship granted to M/s. Ennore Bulk Terminal Pvt. Ltd. (formerly M/s. Chettinad International Bulk Terminal Pvt. Ltd.) under Regulation 13 of Handling...

Waiver off of fully cash handling charges collected from the stamp vendors by the Bank - The Collection of cash handling charges from the stamp vendors/petitioners by...

Facility of paying terminal handing charges and other charges of the port terminal directly to the terminal operators instead of shifting through the Shipping Lines -...

The High Court addressed various issues in a challenge to a final arbitration award u/s 34 of the Arbitration and Conciliation Act, 1996. The dispute involved deductions...

Reassessment action initiated based on Section 148 notice and subsequent Section 148A(b) notice violated the First Proviso to Section 149(1) and was barred by the...

The Income Tax Settlement Commission passed an order charging interest u/ss 234A, 234B, and 234C of the Income Tax Act. The petitioners challenged the order's...

The Orissa High Court considered a case involving inordinate delay in adjudicating a show cause notice issued in 2008 related to a dispute from 2004-05. The court held...

Disallowance of prior period expenses pertaining to expenditure crystallized or details received after completion of earlier years' audits. Genuineness not doubted,...

Quick Updates: