Calcutta HC Upholds Cost Recovery Charges Despite Absence of Formal Sanction of Customs Posts

Appejay Infra Logistics Pvt. Ltd. & Anr. Vs Union of India & Ors. (Calcutta High Court) The Calcutta High Court dismissed a writ petition challenging three demand notices for outstanding cost recovery charges and a consequential order restricting movement of incoming cargo to a Container Freight Station (CFS) operated at Haldia/Kolkata Port. The Court held that the operator of the CFS remained liable to pay cost recovery charges for customs officers deployed at the facility despite the absence of formal sanction of posts, applying the principle of “substance over form.” The dispute...