IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC THURSDAY, THE 21ST OCTOBER 2010 / 29TH ASWINA 1932 WP(C).No. 32183 of 2010(W) -------------------------- PETITIONER(S): --------------- M/S.FALCON INFRASTRUCTURE LTD., P.B.NO.4030, PUTHIYA ROAD JUNCTION, UDYOGAMANDAL P.O., COCHIN - 683 501 REPRESENTED BY ITS MANAGING DIRECTOR, N.A.MOHAMMEDKUTTY. BY ADV. SRI.A.A.ZIYAD RAHMAN SMT.LEELA PIOUS RESPONDENT(S): --------------- 1. UNION OF INDIA, REPRESENTED BY ITS UNDER SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, HUDCO VISHALA BUILDING, 6TH FLOOR, BHIKAJI CAMA PALACE, NEW DELHI. 2. CENTRAL BOARD OF EXCISE AND CUSTOMS, REP. BY ITS DIRECTOR, ROOM NO.159A, NORTH BLOCK, NEW DELHI. 1 3. THE COMMISSIONER OF CUSTOMS, OFFICE OF THE COMMISSIONER OF CUSTOMS, WILLINGTON ISLAND, KOCHI - 682 009. 4. THE ASSISTANT COMMISSIONER OF CUSTOMS, (I&B), OFFICE OF THE COMMISSIONER OF CUSTOMS, WILLINGTON ISLAND, KOCHI - 682 009. ADV. SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCIS FOR R2 TO 4 SRI.TPM.IBRAHIM KHAN, ASG SRI.THOMAS MATHEW NELLIMOOTTIL, SR. SC. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ``````````````````````````````````````````````````````` W.P.(C) No. 32183 of 2010 W ``````````````````````````````````````````````````````` Dated this the 21st day of October, 2010 J U D G M E N T Petitioner is a company which has established a Container Freight Station. By virtue of Ext.P1, Container Freight Stations, which have attained the bench mark specified therein, are entitled to waiver of Cost Recovery Charges. 2. According to the petitioner, they are eligible for waiver as contemplated in Ext.P1. It is stated that, by Ext.P3 dated 21-04-2010, they have submitted their application to the first respondent, requesting for the benefit of Ext.P1. Petitioner submits that Ext.P3 application was recommended by the third respondent, as per Ext.P6. It is stated that, their application is still pending consideration of the first respondent. It is complained that despite the recommendation and the pendency of their application, by Exts.P7 and P8, the fourth respondent has demanded that the petitioner shall remit an amount of Rs.28,43,802/- towards W.P.(C) No.32183/10 : 2 : Cost Recovery Charges for the period from 01-04-2010 to 31- 12-2010. It is challenging Exts.P7 and P8, this writ petition is filed. 3. I heard the senior Standing Counsel for the Central Board of Excise and Customs, who pointed out that, even going by Ext.P1 scheme, the benefit is only the prospective and that since orders have not been passed on the application so far, petitioner cannot avoid the liability. 4. However, it is a fact that the petitioner submitted Ext.P3 application dated 21-04-2010, which is pending consideration before the first respondent. Therefore, it is for the first respondent to decide, the effective date from which the petitioner is entitled to the benefit of Ext.P1, if ultimately the decision is to extend the benefit of Ext.P1 to the petitioner. Having regard to the pendency of the application before the first respondent, which is also duly recommended by the third respondent, I feel that the matter needs an expeditious consideration by the first respondent. 5. In that view of the matter, the writ petition is W.P.(C) No.32183/10 : 3 : disposed of, directing that the first respondent, before whom Ext.P3 is pending, shall consider the said application in the light of Ext.P6 recommendation made by the third respondent. Orders on Ext.P3 shall be passed, as expeditiously as possible, at any rate, within two months of production of a copy of this judgment along with a copy of this writ petition. In the meanwhile, petitioner shall remit an amount of Rs.8,95,526/- being the Cost Recovery Charges indicated to be due for the period from 01-04-2010 to 30-06-2010 and furnish bank guarantee for the balance amount indicated in Ext.P8. The amount shall be remitted within one week from today and the bank guarantee shall be furnished, at any rate, within two weeks from today. Subject to the remittance of the amount and furnishing of bank guarantee as above, further proceedings for recovery pursuant to Exts.P7 and P8 will stand stayed until orders are passed by the first respondent. (ANTONY DOMINIC, JUDGE) aks