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Handling of Cargo in Customs Areas Regulations, 2009 are ultra vires Customs Act, 1962; Can’t Be Used To Levy Cost Recovery Charges: CESTAT

09/12/2025

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The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Handling of Cargo in Customs Areas Regulations, 2009 are ultra vires Customs Act, 1962 and cannot be used to levy cost recovery charges. The bench of Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) has observed that Sections…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Handling of Cargo in Customs Areas Regulations, 2009 are ultra vires Customs Act, 1962; Can’t Be Used To Levy Cost Recovery Charges: CESTAT

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Handling of Cargo in Customs Areas Regulations, 2009 are ultra vires Customs Act, 1962; Can’t Be Used To Levy Cost Recovery Charges: CESTAT

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