Home Case Index All Cases Customs Customs + HC Customs - 2022 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (6) TMI 997 - HC - CustomsDemand of amount over and above the amount towards cost recovery charges for deputing officers of the customs in the petitioner’s Inland Container Depot (ICD) - petitioner has been handling more than 7,200 TEUs containers at ICD, Hosur per annum from September 2017 onwards - eligibility for grant of waiver from the Cost Recovery Charges in terms of Circular dated 12.09.2005 - HELD THAT:- The issue relating to the payment of cost recovery charges was elaborately considered in M/S. SUN GLOBAL LOGISTICS PVT. LTD. VERSUS UNION OF INDIA, CENTRAL BOARD OF EXCISE & CUSTOMS, COMMISSIONER OF CUSTOMS (SEA EXPORT) , DEPUTY COMMISSIONER OF CUSTOMS (ENQUIRY) , ASSISTANT COMMISSIONER OF CUSTOMS (APPG. DOCKS-ADMN) , CHENNAI [2021 (6) TMI 429 - MADRAS HIGH COURT] where it was held that unless there is an appropriate amendment to the provisions and the Customs Act,1962 and the Rules made thereunder which fall within the four corners of Part XIV of the Constitution of India Cost Recovery Charges equivalent to the Salaries packs paid to such officials of the Customs Department cannot be justified. There are no merits in the contention of the respondents in the impugned order. Therefore, the writ petition stands allowed.
|