https://www.taxtmi.com/caselaws?id=293740 The court dismissed the writ petition, upholding the Customs Department's demand for Cost Recovery Charges (CRC) from the petitioner, an Export Oriented Unit (EOU). The court ruled that the petitioner was obligated to pay CRC from the date of licensing and officer allocation, regardless of the unit's operational status. Additionally, the court allowed the petitioner's switch to Merchant Overtime (MOT) Charges from a specified date and enforced the bank guarantee for unpaid CRC, rejecting the petitioner's contention for waiver. Despite acknowledging an alternative remedy through statutory appeal, the court exercised jurisdiction under Article 226 due to prolonged pendency but found no extraordinary circumstances warranting relief. en-us Thu, 20 Dec 2018 00:00:00 +0530 Sat, 27 Feb 2021 11:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293740 The court dismissed the writ petition, upholding the Customs Department's demand for Cost Recovery Charges (CRC) from the petitioner, an Export Oriented Unit (EOU). The court ruled that the petitioner was obligated to pay CRC from the date of licensing and officer allocation, regardless of the unit's operational status. Additionally, the court allowed the petitioner's switch to Merchant Overtime (MOT) Charges from a specified date and enforced the bank guarantee for unpaid CRC, rejecting the petitioner's contention for waiver. Despite acknowledging an alternative remedy through statutory appeal, the court exercised jurisdiction under Article 226 due to prolonged pendency but found no extraordinary circumstances warranting relief. Case-Laws Customs Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293740