2025 (12) TMI 565

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....ident And Hon'ble Shri P.V. Subba Rao, Member (Technical) For the appellant : Shri B.L. Narasimhan, Ms. Anjali and Shri Ashwani Kumar, Advocates For the Department : Shri Rajesh Singh, Authorized Representative (DR) JUSTICE DILIP GUPTA These two appeals assail the orders dated 18.06.2018 and 14.12.2018 passed by the Commissioner directing the appellant to pay the cost recovery charges ....

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....eal before the Supreme Court and notice has been issued. 4. The relevant portion of the judgment of the Telangana High Court in GMR is reproduced below: "20. Thus, from a perusal of Section 157 of the Customs Act, it is evident that Section 157 does not enumerate any specific provision under which cost recovery charges i.e., the amount of salary payable to the officials of the Customs ....