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2016 (10) TMI 446 - AT - CustomsCost Recovery Charges - notified CFS - CBEC instruction dated 14.12.95 read with circular No.52/97Cus dated 17.10.97, a CFS is required to deposit in advance cost recovery charges i.e. charges of the custom official posted at port - Whether the appellant can be held responsible for non payment of cost recovery charges when no calculation was made by the Revenue? - Held that: - it is fact on record that cost recovery charges are to be calculated by the Revenue, the appellant cannot pay cost recovery charges without calculation of demand of cost recovery charges payable by the appellant - in the absence of any calculation of the demand made by the revenue, the appellant cannot be responsible for non payment of cost recovery charges. Whether the appellant is entitled for exemption from payment of cost recovery charges for March 2010 or not? - Held that: - as per CBEC circular dated 12.9.05, if CFS achieved bench mark performance during the previous years, it is entitled for waiver of charges. The appellant has achieved the bench mark performance within the initial two years - the Revenue is duty bound to examine the issue and disposed of the claim of waiver failing which the Revenue cannot continue to demand of cost recovery charges from the appellant. Appeal allowed - decided in favor of appellant.
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