CESTAT Quashes Cost Recovery Charge Demand Due to Lack of Statutory Authority

CMA CGM Logistics Park Dadri Private Limited Vs Commissioner of Customs (CESTAT Allahabad) The appeal before the CESTAT Ahmedabad was filed by CMA CGM Logistics Park Dadri Private Limited pursuant to liberty granted by the Allahabad High Court. The appeal challenged Memorandum-Order No. 01/Noida/Cus/2025-26 dated 16.05.2025 issued by the Commissioner of Customs, Noida, which had denied retrospective waiver and refund of Cost Recovery Charges (CRC). The facility had been approved for setting up a Container Freight Station (CFS) in 2006, and the Commissioner appointed the appellant as custodian ...