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TMI Blog2004 (12) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... eir appeals by following the decision of High Court of Rajasthan in the case of Shree Pipes Ltd. v. Union of India - 1995 (79) E.L.T. 405 where High Court has observed that in relation to Customs supervision/cost recovery charges an order of the Assistant Collector dealing with a claim of the refund of recovery charges is an order which has been issued in his executive powers and is not appealable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty imposed. 2. Shri V. Valte, learned SDR, appearing for the Revenue has agreed that the recovery of supervision charges is function of the administration and it is not an appealable order. Therefore, it was proper for the Commissioner (Appeals) to hold that the appeal is not maintainable instead of dismissing the appeal. Since he has dismissed the appeal, it means that he has admitted the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty cannot be imposed under Section 117 of the Customs Act. Therefore, the order of the Commissioner (Appeals) is modified to the extent that the appeal is not maintainable as far as the recovery of supervision charges is concerned but imposition of penalty by the original authority under Section 117 of the Customs Act, is set aside. 4. The appeal stands disposed of in the above manner. (Pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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