Case Law Details
Case Name : Rajasthan Small Industries Corporation Ltd. Vs Commissioner of Customs (Preventive) (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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Rajasthan Small Industries Corporation Ltd. Vs Commissioner of Customs (Preventive) (CESTAT Delhi)
CESTAT Delhi held that the Commissioner could not have ordered for cost recovery charges under the provisions of regulations 5(2) and 6(1)(o) of Customs Area Regulations 2009. Accordingly, penalty imposed under regulation 12(8) also not sustainable.
Facts-
The appellant is a State Government Undertaking. The Circular dated 14.12.1995 set out the guidelines for appointment of custodians of Container Freight Stations (CFS), Air Cargo Complexes (ACC) and Inland Container Depot (ICD). The appellant w...
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Author Bio
customs related procedures and judgements on various issue, filing appeal before CESTAT, High court and Supreme court