TMI Blog2024 (6) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... incipal amount along with interest. The department is directed to compute and intimate the petitioner the interest and any other dues payable by the petitioner in complete settlement for the period 2011-2013. Once the petitioner makes the payment, the concerned authority is directed to consider the applications for waiver and de-notification as expeditiously as possible, preferably within one month. The petition is disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... be effected for each quarter of the year. 3. The first respondent Vide Circular dated 12.09.2005 has intimated to all officers of the Customs that, the first respondent has decided to grant waiver/exemption from cost recovery charges to those CFSs that have been in operation for two consecutive years with particular performance benchmarks as Waiver could be prospective with no claims for the past period and there should be no pending dispute /payment on cost recovery charges as on 31.08.2005. 4. As the petitioner has attained the performance benchmark prescribed in Ext. P2, the petitioner has submitted an application dated 31.10.2009 before the first respondent claiming exemption from cost recovery charges prospectively. The eligibility ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly submits that in compliance with the order of the Hon'ble Supreme Court, the petitioner has paid the due amount on 19.09.2013 and by Ext. P6(a), the petitioner requested the Department to intimate about the interest, if any, payable by the petitioner to complete their obligation. It is further submitted that the petitioner is willing to pay the interest for the period 2011-13 after adjusting the payments already made. It was also submitted that this is arrears of charge and not of tax or duty payable by the petitioner; hence, imposing interest for the entire period is not justiciable. 6. Mr. Sreelal N. Warrier, learned standing counsel for the respondents, does not dispute the fact that the Ext. The P1 Exemption scheme has not yet been w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|