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2016 (8) TMI 394 - MADRAS HIGH COURT

2016 (8) TMI 394 - MADRAS HIGH COURT - 2016 (340) E.L.T. 160 (Mad.) - 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 .....

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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 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 .....

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oods under Section 45(1) of the Customs Act, 1962 vide Public Notice No.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 st .....

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he 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 may, the petitioner is said to have made another request on 29.03.2016 requesting for g .....

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r to the petitioner on 09.05.2016 calling upon the petitioner to pay the 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 .....

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