2016 (2) TMI 180

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....tice was sent to the appellant seeking recovery of Rs. 9,95,614/- on account of Cost Recovery charges. This demand was for the period 1.1.2006 to 30.6.2009. The demand was made on two counts: - (i) That no Cost Recovery charges have been paid for the period 1.1.2006 to 15.7.2007 and (ii) that the charges paid for the period from 15.7.2007 to 30.6.2009 are at the rate at which officers were paid salary prior to revision by the VIth Pay Commission. 2. The appellant have Challenged this on the ground that during the period 1.1.2006 to 15.7.2007, no officer was posited to the unit. It was argued that since no officer has been posted, no cost recovery charges should be recovered from them in respect of that period. They also asserted that dur....

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....creased economic activity and development of human resources. The increase in the quantum of imports and exports therefore has a direct proportionate impact upon the revenue garnering and overall development. As was already noticed supra, appointment of a custodian of the customs space identified under Section 8 of the Act is only for ensuring the integrity of such a place so that no revenue loss and duty evasion occurs there. Beyond that, a custodian has no other role. He is a facilitator by providing for foolproof or tamper proof premises so that goods do not leave the premises before they are cleared by the customs and correspondingly the necessary duty/revenue is collected smoothly by the State. It is purely incidental, that the custodi....