CMA CGM Logistics Park Dadri Private Limited Vs Commissioner of Customs (CESTAT Allahabad)
The appeal before the CESTAT Ahmedabad was filed by CMA CGM Logistics Park Dadri Private Limited pursuant to liberty granted by the Allahabad High Court. The appeal challenged Memorandum-Order No. 01/Noida/Cus/2025-26 dated 16.05.2025 issued by the Commissioner of Customs, Noida, which had denied retrospective waiver and refund of Cost Recovery Charges (CRC). The facility had been approved for setting up a Container Freight Station (CFS) in 2006, and the Commissioner appointed the appellant as custodian under Section 45 of the Customs Act in 2007. Customs officers had been posted at the CFS since then, and the appellant had been regularly paying CRC for the deployed staff.
In 2009, the appellant sought exemption from payment of CRC under Circular No. 13/2009 but did not receive a favourable decision. Over the years, the request was reiterated through multiple communications. In 2015, DGHRD permitted Chief Commissioners to grant CRC exemption as a one-time measure. In 2018, the Chief Commissioner granted exemption effective only from 4 November 2015. The appellant sought refund of CRC paid between April 2009 and November 2015, which was rejected. Following a High Court direction requiring a reasoned order, the Commissioner again rejected the request. The appellant challenged this decision in the High Court, which held that a statutory appeal under Section 129A of the Customs Act was available and granted liberty to file an appeal before the Tribunal, resulting in the present proceedings.
