https://www.taxtmi.com/caselaws?id=444224 Where a circular grants waiver of cost recovery charges upon satisfaction of specified operational benchmarks, the administration cannot add a further condition that waiver depends on later sanction of posts. The Court treated the sanction order as an internal administrative arrangement, not a condition precedent, because the petitioner's CFS had already met the prescribed benchmark for two consecutive years. Denial of the waiver on that ground was held arbitrary and inconsistent with the object of the circular. The petitioner was therefore entitled to waiver with effect from 01.07.2019, and amounts recovered thereafter were liable to be refunded. en-us Wed, 13 Sep 2023 00:00:00 +0530 Tue, 10 Oct 2023 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444224 Where a circular grants waiver of cost recovery charges upon satisfaction of specified operational benchmarks, the administration cannot add a further condition that waiver depends on later sanction of posts. The Court treated the sanction order as an internal administrative arrangement, not a condition precedent, because the petitioner's CFS had already met the prescribed benchmark for two consecutive years. Denial of the waiver on that ground was held arbitrary and inconsistent with the object of the circular. The petitioner was therefore entitled to waiver with effect from 01.07.2019, and amounts recovered thereafter were liable to be refunded. Case-Laws Customs Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444224