Customs service fees are levied by officer category, time band, and request basis, with minimum charge and block-hour rules. Fees are leviable, on request, for rendering services by Customs officers at rates fixed by officer category and by working day, holiday, daytime, or night-time service. The fee is payable by the requester or by the person on whose account the service is sought. A proviso excludes levy where customs clearance is prescribed on a twenty-four-hour basis. The levy is subject to a three-hour minimum, with special block treatment for midnight to 6 A.M. and for working-hours jobs divided into before-lunch and after-lunch blocks.
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 fees are levied by officer category, time band, and request basis, with minimum charge and block-hour rules.
Fees are leviable, on request, for rendering services by Customs officers at rates fixed by officer category and by working day, holiday, daytime, or night-time service. The fee is payable by the requester or by the person on whose account the service is sought. A proviso excludes levy where customs clearance is prescribed on a twenty-four-hour basis. The levy is subject to a three-hour minimum, with special block treatment for midnight to 6 A.M. and for working-hours jobs divided into before-lunch and after-lunch blocks.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
