TMI Blog2018 (10) TMI 1480X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs Officers posted at ICD if failed to meet the target. In the past (2009-10), the assessee-Appellants have paid an amount of ₹ 96,00,000/- as Cost Recovery Charges. For waiver, the Board has rejected the application of the assessee-Appellants vide order dated 12.04.2017. It is for the Department/Board either to waive or recover the Cost Recovery Charges. This is the discretion of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 45(1) of the Customs Act, 1962 vide Public Notice dated 27.06.2001. It was expected that they have to fulfil the target of 7200 TEUs (20 meters length containers) and if there is a shortage in the target, then the assessee-Appellants will have to pay the Cost Recovery Charges as the Officers were appointed by the Department with them. It is the submission of the learned counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent appeal. 3. With this background, we have heard Sh. B.K. Singh, learned counsel for the assessee-Appellants and Sh. Sanjay Jain, learned DR for the Revenue. 4. After hearing both sides at length and on perusal of the material available on record, it appears that as per the agreement, the assessee-Appellants will have to pay the Cost Recovery Charges of Customs Officers posted at ICD if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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