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 wai