TMI Blog2016 (8) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... o consideration - matter still pending. - Held that: - From a perusal of Clauses 2.8 and 2.10 of the Customs Manual, it is seen that the cost recovery charges to be paid by the ICD/CFS may be waiver subject to fulfillment of conditions laid down. The regulations issued the expression 'may' and it cannot be stated to be mandatory. In any event, an exemption notification has to be strictly construed and a person claiming exemption has to fulfill all parameters and thereafter, it is for the authority to consider the plea of exemption . Direction to the 2nd respondent to consider the petitioner's application/representation dated 29.03.2016 claiming exemption/waiver of cost recovery charges and pass orders on merits and in accordance with law w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le for grant of exemption of cost recovery charges and they made an application for grant of such exemption on 16.04.2013. It is pointed by the learned counsel for the petitioner that this application was recommended and forwarded by the 6th respondent. It appears that no orders were passed on the said representation and in 2015, the petitioner has made another representation on 11.04.2015 to consider their application for waiver of exemption of cost recovery charges. However, these subsequent epresentations followed by other letters were not considered. While so demand notice was issued to the petitioner on 31.12.2015 demanding a sum of ₹ 25,32,523/. It is stated that this amount has been paid by the petitioner. 4. Be that as it m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the authority to consider the plea of exemption. From a perusal of the proceedings of the 6th respondent dated 31.11.2015, it is seen that such authorisation given to the Chief Commissioner of Customs appears to be a one time measure and it is not clear as to whether this order still holds good and the Chief Commissioner of Customs would be entitled to consider the request for waiver of cost recovery charges. As long as the petitioner has not been granted an order of waiver in terms of Clauses 2.8 and 2.10 of the Customs Manual, he is bound to pay the cost recovery charges. Therefore, the impugned demand cannot be quashed. Accordingly, the Writ Petition fails and it is dismissed. However, it is seen that the petitioner's application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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