2004 (9) TMI 500

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..... The common issue involved in these appeals and therefore they are being taken up together. 2. The appellant is having a private bonded warehouse licence issued under Sections 58 65 of the Customs Act, 1962. As per the condition of the licence the appellant is required to pay custom supervision charges. As the appellant failed to pay the above-mentioned custom supervision charges, show-cau .....

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..... d facilities under Sections 58 and 65 of Customs Act. As per the conditions in the licence the appellant to pay customs supervision charges in terms of Customs (Fee for Rendering Services by Customs Officers) Regulations, 1968. The demand is made in pursuance to this condition. The contention of the appellant is that no supervision charge was required to be paid by them and, therefore, the demand .....

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