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2016 (8) TMI 394 - HC - CustomsCost recovery charges in respect of the Customs Officers deployed at the CFS – waiver – exemption from payment by a specific order or a circular or instructions issued by the Ministry of Finance - conditions stipulated in Clauses 2.8 and 2.10 of the Customs Manual to claim exemption – application recommended and forwarded by 6th respondent – subsequent representations made – no consideration - matter still pending. - Held that: - From a perusal of Clauses 2.8 and 2.10 of the Customs Manual, it is seen that the cost recovery charges to be paid by the ICD/CFS may be waiver subject to fulfillment of conditions laid down. The regulations issued the expression 'may' and it cannot be stated to be mandatory. In any event, an exemption notification has to be strictly construed and a person claiming exemption has to fulfill all parameters and thereafter, it is for the authority to consider the plea of exemption . Direction to the 2nd respondent to consider the petitioner's application/representation dated 29.03.2016 claiming exemption/waiver of cost recovery charges and pass orders on merits and in accordance with law within a period of eight weeks from the date of receipt of a copy of this order – writ petition dismissed.
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