TaxTMI 
TaxTMI 
2024 (1) TMI 101
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....with effect from 01.04.2023, by considering the application, dated 14.02.2023 submitted by the petitioner Company. 2. The Government of Tamil Nadu, in order to decongest the existing Ports, has opened the ICDs/CSFs/ACCs/EPZs in the Country to encourage foreign trade and exports by facilitating Customs Clearance of goods at multiple points and the appointment of Inland Container Depots (ICDs) was made under Section 7 of the Customs Act. The petitioner Company is one among such Inland Container Depots appointed under the said Act by the second respondent Board. The petitioner Company has approached the respondents to denotify their Inland Container Depots on the ground that they are intending to lease out their property for some other purp....
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....Law and Justice, Department of Legal Affairs, Branch Secretariat, Chennai, vide letter, dated 26.08.2022, has stated that the request of the petitioner appears to be legally tenable and requires to be considered by the Department. Thereafter, the Deputy Commissioner of the respondents Department has addressed a letter, dated 22.08.2023 to M/s.Fortland Food and Beverages Private Limited to remove the duty paid fertilizer from the petitioner ID custody as the Custodian has filed Denotification Application. In reply to the same, M/s.Fortland Food and Beverages Private Limited has stated that they are in the process of selling the entire duty paid stock of fertilizer at Madurai and it will be removed as soon as the sale agreement is finalised. ....
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....ce they have been deployed to the Company on additional charges. Therefore, the petitioner Company is liable to pay the said amount of Rs. 51,64,199/- (Rupees Fifty One Lakhs Sixty Four Thousand One Hundred and Ninety Nine only) and on payment of the said amount, the petitioner's Inland Container Depots would be denotified. 5. The learned Senior Counsel appearing for the petitioner, by referring to the counter affidavit and the opinion given by the Department of Legal Affairs, submits that though the staffs have been sanctioned for the petitioner's Inland Containers Depots, they were not deployed for the period from June 2018 to March 2019. Now, the Department is claiming those charges for the period when the Custom Officials hav....
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....st recovery charges is not legal on the ground that no officer was exclusively posted at their ICD and the CPU Officers who were given dual charges were not paid any additional allowance for their deputation work at ICD and the Customs Department has not incurred any expenditure and thus the demand of cost recovery charges is not legal. Therefore, M/s.Kern ICD has requested to adjust the cost recovery charges deposited by them during the period when officers were not exclusively posted at their ICD on cost recovery basis. Also perused the arguments put forward by M/s.Kern ICD (as forwarded by the referring Department) and this Branch Secretariat is of the view that their request appears to be legally tenable and requires to be cons....
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.... the 'cost recovery system' in respect of ICDs/CFSs is to 'recover' the 'cost' being incurred by the Department. In this context, the points raised by you are clarified as follows: a. The cost recovery charges should be demanded in respect of officials actually posted to ICDs/CFSs, irrespective of the sanctioned strength. b. If a particular officer is given charge of more than one ICD/CFS, the cost recovery charges in respect of such officer should be apportioned amongst the concerned ICDs/CFSs." 9. In a subsequent Circular issued by the Ministry of Finance, Government of India, Department of Revenue, Anti-Smuggling Unit (CBC) dated 19.01.2021, the payment of Cost Recovery Charges has been stated....