Demand for Cost Recovery Charges was non sustainable

Goodearth Maritime Limited Vs Commissioner of Customs (CESTAT Ahmedabad) Conclusion: Since no services were being specially provided by the customs officials to the custodians at a customs port or customs airport, to enable them to collect any fee, from such a custodian thus, High Court not only set-aside the demand of Cost Recovery charges but even held that Regulation 5(2) of Regulation 2009 was illegal. Held:  Appellant M/s. Goodearth Maritime Limited was appointed as Custodian of the goods meant for loading of salt for export/import and costal movement under Section 45(1) of the Customs A...