Customs service fee definitions clarify when officers' work, working hours, and authorised customs functions attract charges. Customs Officer includes officers appointed under the Customs Act, 1962, and Customs work covers functions performed under that Act or any other law in force. Rendering services by a customs officer includes customs work done beyond working hours within the customs area or beyond the customs area at any time, including examination of goods, loading and unloading, escorting goods, and any other authorised customs work. Working hours are the prescribed duty hours for normal customs work.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs service fee definitions clarify when officers' work, working hours, and authorised customs functions attract charges.
Customs Officer includes officers appointed under the Customs Act, 1962, and Customs work covers functions performed under that Act or any other law in force. Rendering services by a customs officer includes customs work done beyond working hours within the customs area or beyond the customs area at any time, including examination of goods, loading and unloading, escorting goods, and any other authorised customs work. Working hours are the prescribed duty hours for normal customs work.
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