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2017 (7) TMI 707 - HC - CustomsArrears of cost recovery charges - case of petitioner is that when a direction has been issued to consider the representation seeking exemption, issuance of the impugned demand is not sustainable - Held that: - the petitioner cannot escape from the liability as raised in the demand dated 17.12.2008 for the period from April, 2007 to December, 2008, which has been quantified at ₹ 20,52,498/-. What is important to note is that thought the petitioner's application for exemption was not considered and no orders were passed, the petitioner on their own volition stopped remitting the charges from the period of January, 2009. Such conduct of the petitioner is not appreciable, as unless and until exemption is granted the petitioner has to pay the said amount without prejudice their rights to seek for exemption from the CBEC. Petition dismissed - decided against petitioner.
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