9911796707
TMI Blog2024 (1) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... and not on regular basis. However, the Department is claiming charges from the petitioner for the period during which the officials have not been deployed. Though the charges appeared to have been adjusted towards subsequent years, an opinion has also been sought for from the Legal Advisor and an opinion was given to the effect that for the period when the deployments have not been made, the Department is not supposed to collect the amount. This Court is of the view that the claim of the respondents in respect of Cost Recovery Charges for deployment of the additional Customs Officials to the petitioner's Input Containers Depots for the period during which the services of the Customs officials have not been utilised by the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not considered by the respondents and therefore, the petitioner has approached this Court seeking a direction to the second respondent to denotify their Inland Container Depots with effect from 01.04.2023, based on their application, dated 14.02.2023. 3. In response to this writ petition, the respondents have filed a counter affidavit stating that though the petitioner claims that they have paid the Cost Recovery Charges upto 31.03.2023, the Deputy Commissioner of the respondents Department has reported that the custodian has paid the Cost Recovery Charges on apportioned basis for the officers deployed from other Customs formations and on additional charge. The Cost Recovery Charges to the tune of Rs. 51,64,199/- (Rupees Fifty One Lakhs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pe for denotification. 4. With regard to the question as to whether any uncleared/detained/seized/confiscated goods are lying at the premises, the petitioner has answered that kiwi fruits imported by M/s.Ram Traders, Madurai have been confiscated and ordered for re-export by the Joint Commissioner, Customs, Trichy, on payment of redemption fine and penalty. One more hurdle in de-notification of the petitioner was that nine containers containing kiwi fruits lying at the facility were uncleared. In this regard, an order was passed by the Joint Commissioner of Customs dated 13.01.2023, imposing penalty on M/s.Ram Traders, Madurai, for re-exporting of the confiscated goods and thereafter, the Deputy Commissioner, vide letter dated 20.07.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjusted towards subsequent years. The learned Senior Counsel has also relied on the opinion given by the Legal Advisor, Department of Legal Affairs of Government of India in this regard dated 26.08.2022 and the same is extracted hereunder: Referring Department, vide its letter cited under reference, has sought opinion on the request from M/s.Kern Enterprises (Pvt.) Ltd., for adjustment of the cost of Recovery charges deposited by them under Handling of Cargo in Customs Areas Regulations, 2009. Gone through the reference. The issue involved was discussed at length by the undersigned on 24.08.2022 with Shri.N.Ravi, Superintendent (Customs). Facts of the case are elaborately contained in the reference sent by the Department. Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C will stand the test of law, this Branch Secretariat cannot answer/opine on such queries. However, the chance of success in case of rejection appears to be very remote. Opined accordingly. Papers returned. 6. With regard to this legal opinion, the Department has also taken a stand that they have made a request for clarification with the higher officials. 7. This Court considered the rival submissions made by both sides and perused the materials available on record. 8. Admittedly, the Customs officials have been sanctioned to the petitioner Company only on additional charges and not on regular basis. However, the Department is claiming charges from the petitioner for the period during which the officials have not been deploy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... times of the monthly average cost of the post plus other allowances (such as Dearness Allowance, House Rent Allowance etc.,). For this purpose, the following factors may also be kept in view for working out the cost regarding all the cost recovery posts: i. Additional dearness allowance as and when sanctioned by the Government should be considered and arrears shall be recovered; and ii. If the relevant staff is in possession of government accommodation and do not draw house rent allowance. Even then, the notional house rent allowance as admissible to them should be taken into account on cost recovery basis. 7.2 The Cost Recovery Charges would be payable in respect of officers actually deployed at the facility. Where the offi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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