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TMI BlogPosting of staff at Customs areas and collection of Cost Recovery ChargesX X X X Extracts X X X X X X X X Extracts X X X X ..... change in custodianship or area after 26.06.2002; b. the facility notified before 26.06.2002 but part or whole of the same premises transferred (on lease basis or otherwise) to a new custodian, on or after 26.06.2002 (e.g. Airport Authority of India is custodian for the whole Mumbai Air Cargo Complex upto 26.06.2002, and after 26.06.2002 they have transferred the custodianship for the part of Air Cargo Complex to Air India); and c. the facility notified before 26.06.2002, but premises extended after 26.06.2002 under the same custodianship. 3.1.3 The conditions and obligations already being discharged by the earlier custodian for such facilities such as Air Cargo Complexes, Courier Terminals or Ports to be retained and applied to the ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration, post less than the sanctioned strength of officers. Gradually, when the business picks up, the full contingent of staff may be posted. 3.3 Creation of posts on the basis of Cost Recovery Charges 3.3.1 Creation of cost recovery posts is essential before issuance of necessary notifications by the jurisdictional Commissioners of Customs to operationalize a facility as a customs area. The jurisdictional Principal Commissioner or Commissioner of Customs shall forward the proposals for the creation or continuation of posts on cost recovery basis to DGHRD (and not to the Board directly). 3.3.2 Initially, the validity of posts on cost recovery basis is one year. The jurisdictional Principal Commissioner or Commissioner of Customs s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 3.4.2 The Cost Recovery Charges would be payable in respect of officers actually deployed at the facility. Where the officers are posted in excess of norms, Cost Recovery Charges for such excess number of officers shall be payable. However, this situation shall not ordinarily arise. If a particular officer is given charge of more than one facility, the Cost Recovery Charges shall be apportioned amongst the facilities concerned. 3.4.3 Cost Recovery Charges shall be payable from the first day of the month in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lities shall claim exemption if they meet both the criteria (Criterion-I and Criterion-II) in preceding two financial years or any one of the criteria (Criterion-I or Criterion-II) in preceding four financial years, which are discussed in Table 29.3. Table 29.3: Eligibility criterion for various facilities to apply for exemption from payment of Cost Recovery Charges Facility Criterion - I (Volume/Value of Cargo/flights handled in a year) Criterion - II (Number of Documents/Passenger s handled in a year) Sea Port 6 lakh metric tons 3000 Documents Air Cargo Complex 12,000 metric tons 35,000 Documents Courier Terminal 1.5 lakh packages 20,000 Documents Diamond Plaza Rs. 15,000 Cr 12,000 Documents ICD (both export & impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning of the fourth month from the date of issuance of this Circular or the date of receipt of the complete application, whichever is later; d. the facility shall not have any other dues to be paid under the Customs Act, 1962; e. no investigation under the Customs Act, 1962, shall be pending against the facility; f. the payment of Cost Recovery Charges would be up-to-date; g. the exemption shall be prospective from the fourth month onwards; and h. conditions specified at para 9.1. below. 3.5.2.4. DGHRD shall complete the regularization process and obtain the approval of the competent authority within a period of three months in order to enable the exemption to be available from the beginning of the fourth month, as per para 8.5 ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son, the Cost Recovery Charges should be payable until the date of such de-notification. DGHRD may take necessary steps during this period to surrender the sanctioned/regularized posts. 3.8.2. If a facility is de-notified in the middle of a quarter for which the Cost Recovery Charges are deposited in advance, the actual Cost Recovery Charges until the de-notification date shall be calculated on pro-rata basis, and excess deposit if any, shall be refunded to the entity. It may be noted that such refund shall not be treated as the refund of duty under Section 27 of the Customs Act, 1962. Instead, General Financial Rules (GFRs) shall be applied in such cases. [Refer Circular No. 02/2021-Customs dated 19.01.2021] Refer Board's Circular 02/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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