2026 (7) TMI 1628

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.... Delhi And Union Of India, Through The Commissioner Of Customs, Jodhpur Versus M/s Container Corporation Of India Ltd. And The Custom, Excise And Service Tax Appellate Tribunal, New Delhi And Container Corporation Of India Limited Versus Union Of India, Through The Additional Director, Uoi Through The Under Secretary, New Delhi And Commissioner Of Customs, Additional Commissioner Of Customs (Preventive), Jodhpur HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI AND HON'BLE MR. JUSTICE PRAVEER BHATNAGAR For Appellant(s) : Mr. Rajvendra Saraswat. For Respondent(s) : Mr. Vinay Kumar Jain. ORDER: 1. At the outset, it is clarified that the present batch of matters, namely D.B. Custom Appeal No. 3/2026, D.B. Custom Appeal No. 1/20....

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.... liable to bear the cost recovery charges in respect of Customs staff deployed at the said Inland Container Depot in the event the prescribed benchmark volume of trade was not achieved. 2.2. Subsequently, disputes arose between the parties regarding the liability towards payment of cost recovery charges for certain periods, culminating in the issuance of a Show Cause Notice dated 04.07.2018 and the passing of Order-in-Original No.16/2018 dated 14.12.2018 by the Commissioner, Customs (Preventive), Jodhpur, whereby the demand of cost recovery charges was confirmed against CONCOR. 2.3. Aggrieved by the aforesaid Order-in-Original, CONCOR preferred Customs Appeal No.50732/2019 before the learned Customs, Excise and Service Tax Appellate T....

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....l submits that insofar as the period during which the prescribed benchmark was admittedly not achieved, namely the year 200910, the corresponding cost recovery charges shall be borne by CONCOR. It is further submitted that, for the subsequent periods, an appropriate assessment shall be undertaken and, wherever the prescribed benchmark is found to have been achieved, no recovery shall be effected and the question of waiver shall be considered strictly in accordance with law. It has also been submitted that any amount lying with either party shall be duly adjusted and released in accordance with law. 3.3. Learned counsel appearing for CONCOR accepts the aforesaid proposal and submits that CONCOR shall extend full cooperation in the exercis....