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

HomeIndirect TaxesHandling of Cargo in Customs Areas Regulations, 2009 are ultra vires Customs...

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

Indirect Taxes

Published on

09/12/2025

By Mariya Paliwala

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

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.

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

Membership Required

Latest articles

Exporters Can Insist on FTP Stakeholder Consultation Before Export Policy Changes: Bombay High Court

Mere ‘Kitting’ of Imported Photocopier Modules Is Not ‘Manufacture’: Supreme Court Quashes Excise Duty Demand

Proforma Invoice Valid for Availing CENVAT Credit if Service Tax Is Paid: CESTAT

Tax Demand Can’t Be Raised Through Computation Sheet When Assessment Accepts Returned Income Without Additions: ITAT

More like this

Exporters Can Insist on FTP Stakeholder Consultation Before Export Policy Changes: Bombay High Court

Mere ‘Kitting’ of Imported Photocopier Modules Is Not ‘Manufacture’: Supreme Court Quashes Excise Duty Demand

Proforma Invoice Valid for Availing CENVAT Credit if Service Tax Is Paid: CESTAT

About us

Company

Categories