TaxTMI 
TaxTMI 
1994 (10) TMI 77
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....he Jewellery Section of the Air-cargo Complex at Sahar Airport. On receipt of intimation, the consignee used to present relevant documents to the Customs Authorities and the consignment was appraised and if found to be in order, the same was released by the Customs Authorities. The consignee was required to pay handling charges fixed by the Customs Authorities for such clearance and these charges were irrespective of weight and dimension of the package. Prior to February 1985, the said system was also followed in respect of consignment of pearls meant for export. The consignor was required to pay shipping bills in duplicate alongwith invoice and other documents and present it to the Customs Authorities. After the Customs Authorities were sa....
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....ly of statistics and for rendering of any services by officers of customs under the Act. The expression `Board' is defined under Section 2(6) of the Act and means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963. In exercise of powers conferred by Sections 157 and 158 of the Customs Act, the Central Board of Excise and Customs has framed regulations known as Customs (Fees for Rendering Services by Customs Officers) Regulations 1968. Regulation 3 provides for levy of fees for rendering of services and Regulation 3(1) provides that a fee as specified in the table shall be levied for the rendering of services under the Act by any of the customs officers enumerated in column (1) of the table. ....
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....urse for the promotion of exports of diamonds from India and to provide infrastructure and other facilities for Indian and overseas buyers and sellers of diamonds. Respondent No. 4 - Bharat Diamond Bourse is established on August 18, 1984 and was promoted by 16 members out of which 14 were prominent diamond exporters and the remaining two were office bearers of Respondent No. 3 Corporation. The Respondent No. 4 Bourse was intended exclusively for promotion of cut and polished diamonds and the membership of the Bourse was confined to diamond trade. The Gem and Jewellery Export Promotion Council, a body set up by Government of India, made repeated representations to the Government, Ministry of Commerce and to the Customs Authorities and the R....
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....s which are in excess of fees set out in the table. The respondents do not dispute that the fees levied in respect of the services rendered are in excess of the fees set out in the table. The Respondent No. 3 Corporation has filed return sworn by Bhalchandra S. Kanugo, Chief Executive and Custodian, and it is claimed that the fees in excess of what is provided in the table are recovered because additional services are rendered. The Respondent No. 3 claims that the additional charges are required to meet the expenditure plus cost of transportation and security in bringing the customs cleared import parcels from Sahar Air Cargo Complex to the city. The Respondent No. 3 also claims that the rent of the premises where Bourse is situated is requ....
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.... centres around the issue as to whether it is open for Respondent No. 3 to prescribe that the fees which will be charged for services to be rendered under the Act, need not be in accordance with the fees set out in the table annexed to the Regulations, but what Respondent No. 3 finds to be a [sic] reasonable fees. Shri Vahanwati submits and in our judgment, with considerable merit that merely because the Collector of Customs delegates the authority of clearance of the goods to Respondent No. 3, the Respondent No. 3 cannot dictate as to what fees will be charged for services to be rendered under the Act. Section 158 (2)(i) confers power upon the Board to provide for levy of fees for rendering any services by officers of customs under the Act....
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.... the fees are to be charged only in accordance with the rates set out in the table. It is not for Respondent No. 3 to take such a decision but for the Respondent Nos. 1 and 2 who had delegated powers to Respondent No. 3 in accordance with Section 45 of the Customs Act. It is open for the Central Government and the Collector of Customs to provide any other clearance stations, in case the Respondent No. 3 has no desire to render services to the petitioners, only on the ground that the business carried out by the petitioners is of a negligible percentage to that carried out by the diamond importers and exporters. In our judgment, it is not open for Respondent No. 3 to levy or recover fees in excess of those set out in the table annexed to the ....