In a case before the High Court concerning denial of exemption ...

Court ruled in favor of the petitioner, granting exemption from cost recovery charges. Department to process waiver within one month.

Case Laws Customs

June 19, 2024

In a case before the High Court concerning denial of exemption from cost recovery charges at a Container Freight Station (CFS) within Customs Area Regulation, it was held that the exemption scheme issued by the Central Board of Indirect Taxes and Customs (CBIC/CBEC) remains in force. The petitioner is deemed eligible for exemption from the cost recovery charge from the date of payment of the pending arrears, including the principal amount with interest. The department is directed to calculate and inform the petitioner of the interest and any other dues owed for the period 2011-2013. Upon payment by the petitioner, the relevant authority must promptly process the applications for waiver and de-notification, ideally within one month. The petition has been resolved accordingly.

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In a case before the High Court concerning denial of exemption ...

Court ruled in favor of the petitioner, granting exemption from cost recovery charges. Department to process waiver within one month.

Case Laws Customs

June 19, 2024

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