Recovery of cost recovery charges under Handling of Cargo in ...

Cost recovery charges under Cargo Handling Regulations unsustainable due to lack of statutory mechanism & prescribed rates/manner.

Case Laws Customs

July 18, 2024

Recovery of cost recovery charges under Handling of Cargo in Customs Areas Regulations, 2009 is not sustainable due to lack of statutory mechanism and prescribed rates/manner by Government of India. The Commissioner lacks jurisdiction and authority to recover such charges in absence of specified rates and manner as mandated by Regulation 6(1)(o). Reliance placed on judgments holding that cost recovery charges cannot be demanded without specified rates and manner. Provision of cost recovery charges held ultra vires by Telangana High Court on ground of lack of power u/s 157 of Customs Act, 1962. Revenue's appeal dismissed as recovery itself is without jurisdiction. Commissioner rightly did not confirm charges related to House Rent Allowance and Transport Allowance as assessee provided accommodation and transport facility. Assessee's appeal allowed.

View Source

← Previous Next →

Recovery of cost recovery charges under Handling of Cargo in ...

Cost recovery charges under Cargo Handling Regulations unsustainable due to lack of statutory mechanism & prescribed rates/manner.

Case Laws Customs

July 18, 2024

You may also like:

Customs Cargo Service Provider (CCSP) - even by any stretch of imagination, HCCAR 2009 in respect of cost recovery charges is made applicable retrospectively, even than...

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...

Cargo Handling Service versus Airport Services - classification - If there is holding of cargo for a few hours or a few days for proper handling of cargo and loading on...

Demand of arrears of amount payable towards Cost Recovery Charges - Container Freight Licence - implementation of the VI Pay Commission as a result of which the salaries...

Seeking waiver (exemption) of cost recovery basis - whether the CFS has achieved the bench marking for waiver of cost recovery charges - the sanction of posts of customs...

Cargo handling service or manpower supply service was the central issue. The demand raised for service tax on 'cargo handling service' was held unsustainable as the...

Classification of services - cargo handling services or GTA? - The service rendered by the Appellant to M/s SSTAPL as a sub-contractor as well as M/s JSL directly, was...

Cargo Handling Services - moving of goods within the factory cannot be brought within the definition of “Cargo and Cargo Handling Service”

Cargo handling service - once activity carried out is found to be loading or unloading of cargo such activities is covered by category of cargo handling service - AT

Benefit of exemption - handling of agriculture produce by a cargo handling agency - it is found that the exemption is provided to handling of agriculture produce by a...

Demand of service tax and Penalty u/s 78 of FA - Classification of services - Cargo Handling Service/Business Auxiliary Service, or not - It is noticed that the...

Valuation - cargo handling and port services - inclusion of facility charges in the assessable value - presumption of the Revenue is that the respondent have not...

Levy of Service Tax - Cargo Handling Services - there are no merit in the argument of Revenue that the activity of Cargo Handling in the Container Freight Station is...

Cenvat Credit - input services or not - dredging services - nexus with the output services i.e. Port service and Cargo handling services or not -there is absolutely no...

Classification of services - Material movement of goods within the factory premises do not qualify as cargo and any such handling or shifting of material does not amount...

Quick Updates: