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2016 (2) TMI 180 - CESTAT MUMBAI

2016 (2) TMI 180 - CESTAT MUMBAI - TMI - Recovery of Merchant Over Time (MOT) charges or Cost Recovery charges from the appellant - manufacture of vessel is conducted under supervisions of Customs Officers - Held that:- in the case where no services are provided, no cost recovery charges can be demanded - no cost recovery can be done when there was no officer specifically posited on cost recovery basis. - As regards the rate at which cost recovery is made is concerned, the same is administrative .....

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Over Time (MOT) charges or Cost Recovery charges from the appellant. Consequently by a letter dated 6.3.2009, a demand notice was sent to the appellant seeking recovery of ₹ 9,95,614/- on account of Cost Recovery charges. This demand was for the period 1.1.2006 to 30.6.2009. The demand was made on two counts: - (i) That no Cost Recovery charges have been paid for the period 1.1.2006 to 15.7.2007 and (ii) that the charges paid for the period from 15.7.2007 to 30.6.2009 are at the rate at wh .....

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d a chart according to which the total cost recovery charges for the period when officer was actually posted in their premises for which they are liable to pay works out to ₹ 15,77,829/- and they have already paid ₹ 17,26,256/-. Thus, they claim that no more cost recovery charges can be recovered from them. For this purpose, they also relied on decisions of the Hon'ble Andhra Pradesh High Court in case of GMR Hyderabad International Airport Ltd. Vs. CBE&C, New Delhi 2014 (299 .....

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etwork, etc., rapid industrialization and manifold increase of commercial activities can be expected as the most inevitable corollary. Industrialization and increased commercial activities can lead to increase of import and export activity. Both imports and exports of goods are subject to levy of duty. Thus, in the process, the State s revenue gets augmented, apart from increased economic activity and development of human resources. The increase in the quantum of imports and exports therefore ha .....

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and correspondingly the necessary duty/revenue is collected smoothly by the State. It is purely incidental, that the custodian may in turn earn some revenue for himself by charging the importer or exporter for facilities provided by him for smooth and eventual clearance of goods by the customs. That is of least importance in the matter of collection of customs duty by the State. I am therefore clearly of the view that, no services are being specially provided by the customs officials to the cus .....

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