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TMI Blog2014 (12) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... ion on 1.5.2002 in exercise of powers under section 8(a) of the Customs Act, 1962 notifying the said area of the jetty under section 8(b) of the said Act specifying the limits of the said area as customs area. A notification was also issued on the same day under section 45(1) of the Customs Act pointing out the company to be custodian of the captive jetty which was notified under section 8 of the said Act as a landing place for loading of the cement/clinker for export and coastal movement. This notification was subject to certain conditions. Condition no.13 provided that the custodian shall bear the establishment charges of the customs staff posted for such jetty. The Deputy Commissioner of Customs, Bhuj, shall decide the staff to be posted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment urging the department to shift the petitioner from establishment charge to Merchant Overtime Charge ("MOT" for short). The department has so far not replied to such request. In the meantime, the department went on raising consolidated demands. The petitioner has discharged the liability in excess of Rs. 2 crores. There is still outstanding demand of Rs. 64,33,300/as can be seen from the demand letter dated 9.7.2014 issued by the office of the Superintendent of Customs to the petitioner. 4. Learned counsel for the petitioner submitted that the department itself could not post the full staff at jetty. Their demands for reimbursement of salary and other expenditure, therefore, was not justified. He however, submitted that the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "5. It is pertinent to mention here that this office does not have enough staff to post at the captive jetty on permanent basis considering the fact that the jetty is operational during fair season only." 7. It was on this basis the Commissioner had inquired with CBEC that : "7. In view of the above facts, it is requested that the matter may be clarified whether an option of switching over to MOT charges from cost recovery charges is available for custodian or otherwise." 8. Two things thus emerge from such letter. Firstly, that even the department agrees that for some reason or the other including the shortage of staff with the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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