https://www.taxtmi.com/caselaws?id=331010 A custodian appointed under the Customs Act remained liable to pay cost recovery charges unless a waiver was granted under the applicable Customs Manual provisions. Clauses 2.8 and 2.10 of Chapter 28 permit exemption only on fulfilment of stipulated conditions, and the use of "may" shows that waiver is discretionary, not automatic. Because no waiver order had been passed, the demand for cost recovery charges could not be quashed. The pending waiver representation was nevertheless required to be considered in accordance with law. en-us Mon, 20 Jun 2016 00:00:00 +0530 Fri, 18 Nov 2016 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331010 A custodian appointed under the Customs Act remained liable to pay cost recovery charges unless a waiver was granted under the applicable Customs Manual provisions. Clauses 2.8 and 2.10 of Chapter 28 permit exemption only on fulfilment of stipulated conditions, and the use of "may" shows that waiver is discretionary, not automatic. Because no waiver order had been passed, the demand for cost recovery charges could not be quashed. The pending waiver representation was nevertheless required to be considered in accordance with law. Case-Laws Customs Mon, 20 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331010