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Saky Systems and Electronics Pvt. Ltd. Versus The Commissioner of Customs, The Assistant Commissioner of Customs, The Chief Accounts Officer

2017 (2) TMI 10 - MADRAS HIGH COURT

Recovery of establishment charges - Held that: - The petitioner was given a Private Bonded Wareouse Licence, dated 17.10.2002, with a condition that they should pay the establishment charges, i.e., pay and allowances, if any, and other supervision charges of the staff members of the Customs Department. Subject to the said proviso only, the petitioner was given the Private Bonded Warehouse Licence. Therefore, it is not open to the petitioner to repudiate the same or resile from their obligation, .....

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Service Tax Department ORDER The challenge in this Writ Petition is to the notice issued by the third respondent/Chief Accounts Officer, Custom House, Chennai, dated 27.06.2003, whereby, the petitioner has been demanded to pay a sum of ₹ 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 .....

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d, Alwarpet, Chennai- 600 018. It is not transferable to any persons and will remain in force for a period from 17.10.2002 to 17.10.2003, unless, specifically, revoked before the expiry of the period under Section 58 (2) of the Customs Act, 1962. The under mentioned godown being the property of Smt.S.H.Yasmin Begum, w/o T.S.T.Kaznavi, 7, Sullivan Street, Santhome, Chennai 600 004, is hereby licenced under Section 58 (1) of the Customs Act, 1962, as a private bonded warehouse for storage of parts .....

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s (if any) and other supervision charges of the staff members that may be posted or deputed to the unit and the establishment charges are to be paid in advance for three months at a time and the same shall be paid within one week after receiving the notice of payment from the Assistant Commissioner's Office 4. The petitioner accepted the said condition, and carried on his business activities under the supervision of the Customs Authorities. The petitioner was called upon to pay the cost reco .....

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, 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 Excise and Customs, wherein, it is stated as follows :- It has been observed by the Board that eventhough the aforesaid circular does not envisage any physical supervision ofsuch storage premises/godown by the Central Excise, the field formations are still c .....

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sdictional Commissioner shall however, impose any other condition which he deems fit for the safeguard of revenue before granting permission for storage of non-duty paid excisable goods outside factory premises of the assessee. 7. The learned counsel further submitted that the Customs Department cannot claim any such charges, because, they do not have any establishment or Office in the Unit of the petitioner. 8. Refuting the said contention raised by the learned counsel for the petitioner, the l .....

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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 and allowance (if any) .....

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c., from 1.1.2003, 1.85 times of the average pay for one preventive officer is ₹ 25,554/- per month. Accordingly, from 13.09.2002 to 17.10.2003, the unit has to pay to the Government a total of ₹ 3,34,546/- M/s.,Saky systems have paid a part amount of ₹ 1,30,196 in two installments, towards cost recovery charges. They failed to pay the balance amount in time and hence, the Department issued a demand notice, dated 27.06.2003 asking them to pay the due amount of ₹ 2,04,350/ .....

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