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TMI Blog2020 (1) TMI 1462X X X X Extracts X X X X X X X X Extracts X X X X ..... i, Advocate ORDER AJAY TEWARI, J. (ORAL) 1. This petition has been filed challenging the order of the Customs Department-respondents in declining the waiver of Cost Recovery Charges to the petitioner. 2. Brief facts of the case are that the petitioner was approved for setting up a Container Freight Station (in short CFS) at Ludhiana (Punjab) in the year 1997 as per (Annexure P-1). In the year, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The waiver of Cost Recovery Charges would be prospective with no claim for the past period. Criteria would be applicable on actual performance of ICDs/CFSs. 3. Based on the performance of ICDs/CFSs in financial year 2003-2004 and 2004-2005 you are directed to provide information as per enclosure in respect of ICDs/CFSs falling under your. It may also be ensured that in respect of ICDs/CFSs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the learned counsel for the petitioner is that all those entities which fulfills the trading parameters mentioned in Annexure P-2 fall in one class and any subsequent artificial classification based on the sweet whim of the Government to sanction or to not sanction the particular posts would be discriminatory and arbitrary. The benefit of waiver of cost recovery charges is obviously intended for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the revenue is not in position to satisfy us on this aspect. 6. His only argument is that it is for the Government to sanction a post and as and when a post is sanctioned the entity where that person is posted would be entitled to the benefit provided it met the trading parameters. 7. In our considered opinion, the introduction of this additional classification is arbitrary and has no nexus w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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