2022 (11) TMI 1097

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....ated 14.03.2016 passed by the Commissioner (Appeals), Ahmedabad, whereby the dropping of demand of establishment charges ordered by the original authority has been upheld in favour of the respondents. Appeal No. O-I-A Name of Respondent C/11330/2016 JMN-CUSTM-000-APP- 240-243-15-16 dated 4.03.2016 M/s Shantilal Multiport Infrastructure Pvt. Ltd. C/11333/2016 JMN-CUSTM-000-APP-240-243-15-16 dated 14.03.2016 M/s Shakti Clearing Agency C/11332/2016 JMN-CUSTM-000-APP-240-243-15-16 dated 14.03.2016 M/s Ruchi Infrastructure Ltd. C/11331/2016 JMN-CUSTM-000-APP-240-243-15-16 dated 14.03.2016 M/s JM Baxi & Co. 1.2 Brief facts of the case are that all the above four respondents applied separately for sp....

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....gs of recovery of Establishment Charges and imposition of penalty on the aforesaid four respondents. Aggrieved by the original order, revenue filed appeals before the Commissioner (Appeals), who vide impugned common order-in-appeal rejected the appeals of revenue and upheld the Order-In- Original. Hence, the present appeals by the revenue before us. 2. Shri G.Kirupanandan, Learned Superintendent Authorized Representative appearing on behalf of the Revenue Department, justified the order of the review authority and submits that Ld. Commissioner (Appeals) has passed the impugned order without appreciating the facts of the case and without understanding the issue involved in the case. The adjudicating authority failed to understand the clar....

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....4. Hence the waiver of establishment charges would be effective from their date of application i.e. May/June, 2014, as explicitly intimated to the respondents by the Deputy Commissioner, Customs, Jamnagar. Thus, the waiver granted by the Commissioner, Customs, Jamnagar was prospective in nature and no way it can be given retrospective effect. 2.2 Further he submits that the as per Para 5 (b) and 5(C) of Circular No. 16/2013-Customs dated 10.04.2013, exemption from cost recovery charges shall be prospective and no cost recovery charges should be outstanding. Therefore, the waiver granted by the Commissioner, Customs, Jamnagar was prospective in nature. Also cost recovery charges were outstanding against the respondents. That it is on reco....

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....ecovery charges in respect of ports and airport has been exempted for three categories of custodians specified in Circular No. 27/2004- Cus. dated 06.04.2004. To examine whether the custodians which are the respondents in the present matter fall under the exempted categories or not., we also gone through the contents of Circular No. 27/2004 and observed that three exempted categories are: i. Custodians notified under Section 45 of Customs Act, prior to 26.06.2002 and no change in custodianship or area after 26.06.2002. ii. Custodians notified prior to 26.6.2002 but part of whole of the same premises transferred (on lease or otherwise) to new custodian on or after 26.06.2002 iii. Custodians notified prior to 26.02.....