Levy of Customs Cost Recovery Charges

The Calcutta High Court dismissed the writ petition filed by Apeejay Infra Logistics Pvt. Ltd. challenging demand notices issued towards unpaid customs cost recovery charges and the consequential suspension of cargo movement to its Container Freight Station at Haldia. 

The Court held that the petitioner, having operated the CFS under statutory permission and availed customs supervision and services for several years, could not deny liability towards payment of cost recovery charges merely on the ground that formal sanction of posts was allegedly absent. 

The Court further held that the petitioner’s conduct in earlier remitting charges and seeking waiver disentitled it from disputing the levy itself.