Case Law Details
Case Name : Flemingo Dutyfree Shop Private Limited Vs Commissioner of Customs (CESTAT Kolkata)
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All CESTAT CESTAT Kolkata
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Flemingo Dutyfree Shop Private Limited Vs Commissioner of Customs (CESTAT Kolkata)
The appeal challenged an Order-in-Original dated 18.04.2024 confirming a demand of ₹1,36,77,319 along with interest towards Cost Recovery Charges (CRC) for customs supervision services provided between July 2016 and December 2018 at a special bonded warehouse operated at Netaji Subhas Chandra Bose International Airport, Kolkata. The warehouse licence required the licensee to avail customs supervision either on Merchant Over Time (MOT) basis or Cost Recovery Charges (CRC) basis.
The appellant contended that und...
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