Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Thiru Rani Logistics Pvt. Ltd. Versus The Director General Directorate General of Human Resource Development, The Chief Commissioner of Customs, Chennai, The Commissioner of Customs - Group IV, Joint Commissioner of Customs, Deputy Commissioner of Customs, Assistant Commissioner of Customs

2016 (8) TMI 394 - MADRAS HIGH COURT

Cost recovery charges in respect of the Customs Officers deployed at the CFS – waiver – exemption from payment by a specific order or a circular or instructions issued by the Ministry of Finance - conditions stipulated in Clauses 2.8 and 2.10 of the Customs Manual to claim exemption – application recommended and forwarded by 6th respondent – subsequent representations made – no consideration - matter still pending. - Held that: - From a perusal of Clauses 2.8 and 2.10 of the Customs Manual, it i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ation dated 29.03.2016 claiming exemption/waiver of cost recovery charges and pass orders on merits and in accordance with law within a period of eight weeks from the date of receipt of a copy of this order – writ petition dismissed. - W.P.No.20828 of 2016 , W.M.P.Nos.17848 & 17849 of 2016 - Dated:- 20-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. P. Gridharan For the Respondents : Mr. K. Mohana Murali, S.P.C ORDER Heard Mr.P.Giridharan, learned counsel for the petitioner and Mr.K.Moh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o.42/2010 and 43/2010 dated 21.05.2010 with effect from 01.06.2010. In terms of Clause 2.8 of Chapter 28 of the Customs Manual, the petitioner is required to pay cost recovery charges in respect of the Customs Officers deployed at the CFS, unless exempted by a specific order or a circular or instructions issued by the Ministry of Finance. To be entitled for grant of exemption, the concerned CFS should satisfy the conditions stipulated in Clauses 2.8 and 2.10 of the Customs Manual. 3. It is the c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r 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 may, the petitioner is said to have made another request on 29.03.2016 requesting for grant of exemption of cost recovery charges and they have enclosed all .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he cost recovery charges and also informing the petitioner that their request for waiver of cost recovery charges has been forwarded to the Chief Commissioner by letter dated 15.12.2015 in spite of the letter dated 09.05.2016 since the petitioner has not effected payment, the 6th respondent has issued a demand dated 18.05.2016 for ₹ 45,76,369/-. This has been impugned in this writ petition. 5. From a perusal of Clauses 2.8 and 2.10 of the Customs Manual, it is seen that the cost recovery c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version