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TMI Blog2017 (2) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,04,350/- towards cost recovery charges. 2. The petitioner is engaged in the business of importing old mobile phones from other Countries, and after carrying out the repair works in their Unit, re-export them to other Countries. Since import and export is involved in the business activities of the petitioner, the petitioner was required to obtain a Private Bonded Warehouse Licence from the Commissioner of Customs. On his application, the Commissioner of Customs had granted licence, bearing No.P717, dated 17.10.2002, and at this stage, it may be beneficial to refer to the relevant portion of the licence, which is extracted herein below:- "The licence is granted to M/s.Saky Systems and Electronics Private Limited, Yass Tower (Basement) 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay the cost recovery charges for the period from 13.09.2002 to 17.10.2003, to the tune of Rs. 3,34,546/- towards which, the petitioner has paid Rs. 1,30,196/- in two installments, and refused to pay balance of Rs. 2,04,350/-, on the ground that the Authorities should issue demand notice. The Authorities issued a demand notice, dated 27.06.2003, challenging which, the petitioner has filed the present Writ Petition. 5. Heard Mr.Sayeed Shuhaibb, the learned counsel for the petitioner and Mr.S.Rajasekar, learned Senior Panel Counsel for respondent/Customs Department, and perused the materials placed on record. 6. The learned counsel for the petitioner placed strong reliance upon the circular, dated 23.04.2003 issued by the Central Board of E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws:- "The averments contained in para 8 are denied. It is incorrect to state that the petitioner is not liable to pay cost recovery charges and it is wrong to state that the petitioner has not set put any establishment. Writ Petitioner was granted warehouse licence and inbond manufacturing sanction order under Section 58 (I) and 65of Customs Act, 1962 on condition that manufacturing operation should be carried out under the supervision of Customs Officer. This is contained in condition No.4 of Inbond Manufacture Sanction Order. As per the condition No.5 and 6 of the said order '' the Unit shall provide all facilities such as office, transport, accommodation etc., to the Officer posted and also pay establishment charges, i.e. pay a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Private Bonded Warehouse Licence. Therefore, it is not open to the petitioner to repudiate the same or resile from their obligation, and say that they will not make payment. 10. Admittedly, an Officer of the Customs was posted in the establishment of the petitioner for supervising the activities and to ensure that the petitioner does not commit any violation of the provisions of the Customs Act and Rules, as per the circular of the Ministry, dated 19.10.1994, the Government has stipulated that, the parties should pay uniform rate of 1.85 times of the monthly average cost of post plus DA, CCA, HRA Etc., from 1.1.2003, as establishment charges to the Customs Department. Only in terms of the aforesaid Government letter, the Chief Accounts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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