ORDER :

By this common order, all the three writ petitions have being disposed.

2. In W.P.No.7937 of 2013, the petitioner has challenged the impugned communication dated 11.2.2013 of the Assistant Commissioner of Customs (Appraising Docks-Admin).

3. By the impugned communication dated 11.2.2013 the petitioner has been directed to pay a sum of Rs.1,24,23,213/- as arrears of amount payable towards Cost Recovery Charges (CRC) from the date of issue of Container Freight Licence issued to the petitioner till 31.3.2013.

4. The aforesaid demand in the impugned communication dated 11.2.2013 is the net of the gross demand of Rs.1,64,25,173/- after adjusting a sum of Rs.40,01,960/- paid by the petitioner.

5. In W.P.No.7938 of 2013, paragraph 2.10 from The Customs Manual dated 2.2.2012 has been challenged in so far as its seeks to impose the payment of arrears of cost recover charges as a condition precedent for waiver from cost recovery charges. Relevant portion from the Customs Manual impugned in the said writ petition reads as under:-

2.10. Cost Recovery Charges to be paid by ICD/CFS may waived if they fulfil laid down norms and are in existence for a consecutive period of two financial years. Accordingly, in respect of eligible ICD/CFSs specific orders in individual cases for grant of exemption from payment of cost recovery charges are issued by Ad.IV Section of the Board. As per the existing instructions, the cost recovery post and ICD/CFS which have been in operation for two consecutive years with following performance benchmark for past two years will be considered for regularisation of cost recovery posts. The waiver of cost recovery charges would be prospective with no claim for past period. Criteria would be applicable on actual performance of ICDs/CFSs.

(i)	No of container handled by ICD	7200 TEUs per annum
(ii)	No of containers handled by CFS	1200 TEUs per annum
(iii)	No of B/E process by ICDs/CFSs	7200 per annum for ICDs and 1204 CFS
(iv)	Benchmark at (i) to (iii) shall be reduced by 50% for these ICSs/CFSs exclusively dealing with exports as per staffing norms

[Refer instruction F.No. 434/17/2004-Cus-IV, dated 12.9.2005]

6. In W.P.No.8248 of 2011, the petitioner has challenged the instruction of the Central Board Excise and Customs dated 12.9.2005 bearing reference F No. 434/17/2004-Cus-iV in so far as it stipulates that waiver of Cost Recovery Charges (CRC) would be only prospective with no claim for the past.

7. A dispute has arisen due to the implementation of the VI Pay Commission as a result of which the salaries of the Central Government Employees were increased drastically. Since officers of the Customs Department were deployed in the Container Freight Station(CFS) of the petitioner on Cost Recovery Charge (CRC) basis, the petitioner was called upon to pay a sum of Rs.5,86,428/- [Rs.97,738 x 6] as the differential Cost Recovery Charges payable to the respondent on or before 31.12.2008 for the period between July 2008 to December 2008 by a communication dated 17.12.2008.

8. Apart from the above the petitioner was also called upon to pay a sum of Rs.2,60,275/- in advance towards monthly Cost Recovery Charges for the period commencing from January 2009 onwards.

9. The above amounts were demanded from the for deploying officers on CRC basis in its CFS as detailed below:-

10. According to the petitioner it was entitled to refund the amounts already paid during the period and was entitled for a waiver.

11. Under these