AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (11) TMI 792
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....y the Commissioner Customs, Noida which is appealable in terms of section 129A of the Customs Act, 1962 [the Act]. 2. The factual matrix of the case is that pursuant to the application made by the appellant, Ministry of Commerce and Industry granted them approval for setting up Container Freight Station [CFS] at Dadri on 20.02.2006. Subsequently, the Commissioner, Central Excise and Customs, Noida, also approved the CFS set up by the appellant under section 8(a) of the Act and vide Public Notice dated 20.02.2007, appointed the appellant as a Custodian of the CFS under section 45 of the Act. 3. The Commissioner, Customs & Central Excise, Noida vide letter C. No. VIII(30)Cus/CMA-CGM/364/05/19098 dated 31.10.2007 addressed to the Under S....
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....ment of CRC w.e.f. 4.11.2015 only. The appellant requested for refund of CRC deposited by them for the period April 2009 to November 2015 as against the exemption granted w.e.f. 04.11.3015. The appellant filed writ application, where the High Court vide order dated 6.03.2025 directed the Office to pass a reasoned order after giving an opportunity to the appellant. Consequently, the Commissioner Customs passed the impugned order. The appellant being aggrieved, once again approached the High Court and the learned Division Bench vide order dated 21.08.2025 took the view that the impugned order passed by the Commissioner is assailable as statutory appeal is provided under the provisions of section 129A of the Act and therefore granted liberty t....
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....order and the purpose of mentioning that the exemption shall be prospective was to ensure that no entity can claim such exemption for a period prior to the date of the circular or for a period prior to the application for such period i.e., the period under review for exemption. It was therefore concluded that once such application is accepted in the facts of the case, the exemption should be granted from the date of the application. She further emphasised that the High Court having struck down the order granting exemption from the date of the order, directed that the amount already deposited towards CRC shall be refunded to the petitioners for the earlier period. The learned counsel then referred to the decision of the Andhra Pradesh High C....
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....admitted fact is that the appellant has been functioning as the Custodian at ICD Dadri since 2005 and had been paying CRC for the custom staff deployed at its CFS under CBEC Circular No. 52/97- CUS dated 17.10.1997. It is also not disputed that no CRC posts were sanctioned by the competent authority during the relevant period and the appellant has deposited the CRC totalling Rs.3,13,16,626 during the period from April 1, 2009 to November 3, 2015 against the salary amount with regard to the staff posted at the CFS. Initially under F.No 434/17/2004-CUS.IV dated 12.09.2005 the following instructions were issued : "I am directed to bring your kind attention that it has been decided to consider regularization of those cost recovery post....
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....y the Ministry of Finance or by a circular or instructions issued by the Ministry of Finance [Regulation 5(2)) Payment of cost recovery charges in respect of ports and airports has been exempted for three categories of custodians specified in Circular No. 27/2004-Customs dated 6-42004 [2004 (166) ELT T14]. It is clarified that these specified categories of custodians at- ports/airports would continue to be exempt from the payment of charges for the customs officers deployed therein. 11. From the arguments raised by the learned Counsel for the appellant on the basis of the decision of the Gujarat High Court in Adani Ports, we find that the issue is clearly covered and therefore the appellant is entitled to waiver of the cost recovery char....