2013 (10) TMI 1554 - HC - Customs

Summary

Issues involved:
The issues involved in the judgment are related to the demand and levy of cost recovery charges, computation of charges, adjustment of overpayment, consideration of applications for renewal of license, and the deployment of customs officials.

Demand and Levy of Cost Recovery Charges:
The petitioner sought a writ for a declaration that the demand for cost recovery charges should only be for the days officials are deployed actually and rendering services, as opposed to a wholesale demand. The court passed an interim order allowing the collection of charges only for officials actually deployed for customs duty.

Computation and Adjustment of Charges:
The petitioner requested a writ to direct the respondent to compute and work out the cost recovery charges in accordance with specific documents and to adjust any overpayment against future demands. The court directed the respondent to recalculate the amount based on the actual deployment of officers and consider any excess payment made by the petitioner.

Consideration of Renewal Application:
The petitioner filed an application for renewal of a license, which was subject to the requirement of a bank guarantee and payment of cost recovery charges. The court ordered that the renewal application should be considered within one month, subject to the satisfaction of any liability by the petitioner.

Deployment of Customs Officials:
The court was presented with details of the deployment of customs officials over specific periods. The respondents agreed to recalculate the charges based on the actual deployment of officers and to place a fresh demand accordingly. The court directed the third respondent to reevaluate the amount and consider any excess payment made by the petitioner, with a final decision to be made within two months.

Conclusion:
The court disposed of both writ petitions, with directions for the recalculation of cost recovery charges, consideration of the renewal application, and adjustment of any excess payments. The liability, if any, was to be refixed after hearing the petitioner, with a timeline for compliance set by the court to ensure prompt resolution of the issues at hand.