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2016 (7) TMI 1414 - AT - CustomsNotified CFS - Cost of recovery charges post March, 2010 - Whether the appellant is entitled for exemption from payment of cost recovery charges for March, 2010 or not? - Whether the appellant can be held responsible for non-payment of cost recovery charges when no calculation was made by the Revenue? Held that: - the CFS is required to pay the cost recovery charges at rate and manner specified by the Ministry. As, no manner or rate has been prescribed under the regulation or any other way subsequent to the regulation, in that circumstance, we are of the view that cost recovery charges cannot be demanded from the appellant. As the appellant has already achieved the bench mark performance within the initial two years and there is no provision as per Regulation, 2009, therefore, to recover the cost of charges from the appellant the demand cannot be made against the appellant for the cost recovery charges with effect from 1-3-2010. Appeal allowed - decided in favor of appellant.
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