2016 (8) TMI 394

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....HC (Judgement / Order / Decisions)<br>Dated:- 20-6-2016<br>W.P.No.20828 of 2016 , W.M.P.Nos.17848 & 17849 of 2016 - -<br>Customs<br>T. S. Sivagnanam, J. For the Petitioner : Mr. P. Gridharan For the Respondents : Mr. K. Mohana Murali, S.P.C ORDER Heard Mr.P.Giridharan, learned counsel for the petitioner and Mr.K.Mohana Murali, learned Standing Counsel accepting notice for the responde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f exemption, the concerned CFS should satisfy the conditions stipulated in Clauses 2.8 and 2.10 of the Customs Manual. 3. It is the case of the petitioner that even as early as 2013 they had achieved the benchmark for being eligible for grant of exemption of cost recovery charges and they made an application for grant of such exemption on 16.04.2013. It is pointed by the learned counsel for the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9.03.2016. This representation was addressed to the Chief Commissioner of Customs and it is stated that the Chief Commissioner of Customs has been delegated with the power to consider such applications for waiver and in this regard, the order passed by the 1st respondent dated 03.11.2015 was referred to. When this was the position, the 6th respondent sent a letter to the petitioner on 09.05.2016 c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....son claiming exemption has to fulfill all parameters and thereafter, it is for the authority to consider the plea of exemption. From a perusal of the proceedings of the 6th respondent dated 31.11.2015, it is seen that such authorisation given to the Chief Commissioner of Customs appears to be a one time measure and it is not clear as to whether this order still holds good and the Chief Commissione....