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2014 (12) TMI 195 - HC - CustomsLevy of establishment charges of the customs staff posted for such jetty - Change of regime form MOT - Due to various reasons including the global economic slow down, jetty could not operate to its full capacity - Even the department due to shortage of staff was not able to provide full agreed staff permanently stationed at jetty - According to the petitioner despite such arrangement, the department demanded full reimbursement of establishment charge on the basis of full custom staff on paper deployed for the place - Held that:- Even the department agrees that for some reason or the other including the shortage of staff with the department, the full staff was not deployed at jetty through out the entire period. Secondly, that because of such difficulties even the department was toying with idea of considering permitting the petitioner to switch over to MOT regime. The department therefore, would have to undertake an exercise and verify whether and upto which period such shortage in deployment of staff occurred. This however, cannot be for the entire period and must be limited to some reasonable recent past. The department would also have to consider the request of the petitioner for change of regime. - Matter remanded back - Decided in favour of appellant.
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