9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (2) TMI 969 - HC - CustomsDemand for Cost Recovery Charges and Merchant Overtime Charges - demand for Duty Free Shop which the petitioner operates at Dabolim International Terminal - HELD THAT - By our Interim Order dated 16.1.2012, we had protected the petitioner insofar as CRC Charges are concerned but directed the petitioner to pay MOT Charges until the disposal of the petition to the respondents. There is no dispute that the petitioner have paid the MOT Charges in terms of our Order, though, at one stage there was issue of deposit of such charges in this Court instead of actual payment to the respondents - According to us, the interim position can continue until the disposal of the adjudication proceedings by the respondents. This means that the petitioner will only be liable to pay the MOT Charges and that too without prejudice to their contention that these charges are not liable to be paid in respect of the Duty Free Shop which they operate at Dabolim International Airport. This petition is disposed off by recording the statement made on behalf of the respondent that within a period of four weeks from today Show Cause Notice will be issued to the petitioner for the purpose of adjudication proceedings.
Issues:
Challenge to demand for Cost Recovery Charges and Merchant Overtime Charges (CRC and MOT) in relation to a Duty Free Shop at Dabolim International Terminal. Analysis: The petition challenges the demand for CRC and MOT charges in communications dated 28.3.2011, 5.4.2011, and 2.5.2011 concerning the Duty Free Shop operated by the petitioner at Dabolim International Terminal. The respondents, represented by Ms. Desai, acknowledge the dispute and agree to issue a Show Cause Notice to initiate adjudication proceedings within four weeks. Adjudication proceedings are expected to conclude within four months from the receipt of the petitioner's response to the Show Cause Notice, as per the submission made by Ms. Desai. It is emphasized that the Court should not delve into the merits of the disputes at this stage, considering the nature of the impugned Demand Notices as precursors to adjudication proceedings. The Court notes that no fresh demand has been raised up to 1.10.2016, and beyond that date, the petitioner has paid only the MOT Charges under protest. An interim order dated 16.1.2012 protected the petitioner from CRC Charges but directed payment of MOT Charges until the petition's disposal. The petitioner complied with this order by paying the MOT Charges, although there was a previous issue regarding the deposit of charges in Court instead of direct payment to the respondents. The Court decides that the interim arrangement will persist until the adjudication proceedings are finalized. Consequently, the petitioner is obligated to pay only the MOT Charges during this period, without prejudice to their stance that these charges may not be due for the Duty Free Shop at Dabolim International Airport. Payments made under protest and the payment of MOT Charges will be subject to the final orders in the adjudication proceedings. The petition is disposed of with the understanding that a Show Cause Notice will be issued within four weeks for adjudication proceedings, which should be concluded within four months of receiving the petitioner's response. The interim arrangement, as outlined, will continue during the adjudication proceedings. All parties' contentions on the merits are reserved to be decided in the adjudication proceedings. No costs are awarded, and a related application is also disposed of. All parties are instructed to act upon the authenticated copy of the Order.
|
