TMI Blog2017 (1) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... stification in the claims made by the appellant in this regard. Regarding the payment of arrears consequent to 6th Pay Commission, we find that this is directly relating to the pay and allowances of the Officers deployed when the officer were deployed to do the duties at the ICDs of the appellant. It is necessary that the cost recovery charges as fixed by the Government are to be paid by the appellant. The lower authorities were bound by the provisions of Customs Act, 1962. HCCAR, 2009 and guidelines issued by the Board while appointing and monitoring the working of ICDs. The lower authorities in compliance of such statutory obligations have proceeded to recover the cost recovery charges as mandated in the said Regulation. We find no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts for violation of the provisions of HCCAR, 2009. The appellant preferred appeals against these orders. 2. Ld. Counsels appearing on behalf of the appellants made various submissions contesting the findings of the lower authority. These may be summarised as below: (a) The Commissioner of Customs had not applied his mind while dealing with their case and confirmed the demand for cost recovery charges without appreciating the background development in respect of the work in ICDs. The cost recovery charges were confirmed for the period even when the ICDs were non functional. (b) The appellant is not liable to pay arrears of pay and allowances that arose because of the revision made consequent to 6th Pay Commission for the Officers o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espite of repeated extension of time granted by the Commissioner. Even after the expiry of one year time provided as per the Regulation, the appellants did not comply all the conditions of the Regulation. This has been brought out clearly in the impugned orders. 4. We have heard both the sides and perused the appeal records. We find that the appellants were appointed custodian of ICDs under Section 45(1) of Customs Act, 1962 read with Public Notice No. 21/1999 (Customs) dated 01.12.1999 issued by the Commissioner of Customs, Jaipur. Various conditions are inbuilt in such appointments. The procedure for appointment has been elaborated in the Board Circular No. 128/95-Customs dated 14.12.1995. It is also noted that upon their appointment a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the sanction of the President for creation of post for ICD Bhilwara was conveyed. It was categorically stipulated that 1.85 times of the monthly average cost of the post plus DA, CCA, HRA and interim relief may be obtained from the party who is running the ICD as the posts have been created for ICDs. I further find that the Secretary for and on behalf of the custodian vide letter ELS;97-98: 466 dated 4.3.88 communicated their acceptance of guidelines given in Circular No. 128/95 dated 14.12.95 furnished undertaking on stamp paper. Subsequently, the provisions relating to payment of cost recovery charges have been incorporated in the regulations 5(2) itself. None of the aforementioned provisions, circulars, etc. provides that cost recov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of regulation 5(2) read with regulation 6(1)(o) of the HCCAR, 2009. 5. We note that the jurisdictional Commissioner appointed the appellant as custodian for ICDs in exercise of the powers vested on him. He acted as a statutory authority in terms of the provisions of Customs Act, 1962. We do not find any merit in the appellant s plea that the Commissioner being party to the contract cannot sit in judgment over the recovery of cost recovery charges from the appellant. We find that the Commissioner in exercise of the powers granted appoints custodian. He is vested with powers to ensure compliance of various conditions of the Regulations, 2009. A perusal of the detailed finding in the impugned orders clearly reveal that the va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justification in the claims made by the appellant in this regard. 6. Regarding the payment of arrears consequent to 6th Pay Commission, we find that this is directly relating to the pay and allowances of the Officers deployed when the officer were deployed to do the duties at the ICDs of the appellant. It is necessary that the cost recovery charges as fixed by the Government are to be paid by the appellant. The Hon ble Bombay High Court in Mumbai International Airport Private Limited vs. Union of India 2014 (310) ELT 3 (Bom.) held that no one is said to be beyond the purview of Customs Act, 1962. Payment of allowances in compliance of legal obligation cannot be contested. 7. We find that the lower authorities were bound by the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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