TMI Blog2017 (7) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... r exemption was not considered and no orders were passed, the petitioner on their own volition stopped remitting the charges from the period of January, 2009. Such conduct of the petitioner is not appreciable, as unless and until exemption is granted the petitioner has to pay the said amount without prejudice their rights to seek for exemption from the CBEC. Petition dismissed - decided against petitioner. - W.P. No. 28473 of 2012 - - - Dated:- 17-7-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr.K.S.Viswanathan for M/s.M.Muthappan For the Respondents : Mrs.R.Hemalatha, SPC ORDER Heard Mr.K.S.Viswanathan, learned counsel, for Mr.M.Muthappan, learned counsel for the petitioner, and Mrs.R.Hemalatha, learned Senior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Customs, Customs House, Chennai, to consider the representation dated 04.05.2009 seeking exemption and pass orders on merits and in accordance with law. 4. Therefore, the petitioner would state that when a direction has been issued to consider the representation seeking exemption, issuance of the impugned demand is not sustainable. The Court, while entertaining the writ petition, has granted an interim order which has been in-force since 2012 onwards and no steps have been taken by the department to vacate the interim order, except by filing a counter affidavit on 05.01.2016. 5. Be that as it may, in paragraph No.9 of the counter affidavit, the third respondent has admitted that the application for waiver of cost r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recovery charges based on the Notification dated 12.09.2005. 7. Learned Senior Central Government Standing Counsel for the respondents would submit that the plea of waiver of exemption of cost recovery charges can be considered only in terms of the Notification and there are specific conditions which have been laid down by the CBEC vide Circular No.16/2013-Cus., dated 10.04.2013, and the petitioner, having not complied with those conditions, is not entitled for the exemption of those charges. However, since the CBEC is yet to take a decision, this Court does not wish to express any opinion on the petitioner's entitlement for exemption, as already a direction has been issued to consider the plea for exemption and the said matter is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pting by filing a counter affidavit after more than 4 years, this Court is of the view that some conditions can be imposed on the petitioner while issuing further directions to the CBEC, where the petitioner's application seeking exemption is pending consideration. 11. Accordingly, the writ petition is disposed of with the following directions; (i) the petitioner is directed to pay a sum of ₹ 20,52,498/- as demanded vide proceedings in F.No.S.Misc.7/2005-Appg.Docks, dated 17.12.2008, within a period of three weeks from the date of receipt of a copy of this order; (ii) the petitioner is directed to pay 25% of the cost recovery charges for the period from January, 2009, to till date, and such payment shall be made within a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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