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2018 (10) TMI 1480 - AT - CustomsImposition of Cost recovery charges on custodian of Inland Container Depot, Jodhpur - non-fulfillment of target of 7200 TEUs (20 meters length containers) - Held that:- As per the agreement, the assessee-Appellants will have to pay the Cost Recovery Charges of Customs Officers posted at ICD if failed to meet the target. In the past (2009-10), the assessee-Appellants have paid an amount of ₹ 96,00,000/- as Cost Recovery Charges. For waiver, the Board has rejected the application of the assessee-Appellants vide order dated 12.04.2017. It is for the Department/Board either to waive or recover the Cost Recovery Charges. This is the discretion of the Department. It makes no difference if the Officers posted were from the cadre or out sourced by the Department. Impugned order sustained - appeal dismissed - decided against assessee-Appellants.
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