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2017 (1) TMI 135 - AT - CustomsRecovery of Cost recovery charges - for period when ICD remained non-functional - Held that: - It is clearly recorded that on perusal of the proposed arrangement between the third party and the appellant, that if such agreement was approved it will amount to virtually handing over the ICD to the third party which will be in violation of the appointment of custodian with related conditions. For such proposed action, the appellant cannot blame the delay on the part of the Revenue, for ICD being non-functional or not requiring the already appointed officers of Customs to discharge the work. We find no justification in the claims made by the appellant in this regard. Regarding the payment of arrears consequent to 6th Pay Commission, we find that this is directly relating to the pay and allowances of the Officers deployed when the officer were deployed to do the duties at the ICDs of the appellant. It is necessary that the cost recovery charges as fixed by the Government are to be paid by the appellant. The lower authorities were bound by the provisions of Customs Act, 1962. HCCAR, 2009 and guidelines issued by the Board while appointing and monitoring the working of ICDs. The lower authorities in compliance of such statutory obligations have proceeded to recover the cost recovery charges as mandated in the said Regulation. We find no reason to interfere with such action - appeal dismissed - appellant liable to pay cost recovery charges - decided against appellant.
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