Merchant Overtime charges for customs supervision upheld as payable where officers render services beyond normal office hours.

Merchant Overtime charges were held payable for customs officers' supervision of exports, as the levy was linked to services rendered beyond normal office hours or outside the normal place of duty. The Tribunal relied on the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 and Board circulars permitting recovery of such charges, and found the arrangement for EOUs to opt for officer services on payment to be a permissible cost-reducing . It also noted that earlier Single Member Bench decisions were not binding on another Bench. The challenge failed.

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Issues: Whether Merchant Overtime charges were payable for supervision of exports by customs officers during office hours.

Analysis: The Tribunal noted that the cited decisions were rendered by Single Member Benches and did not bind another Bench. It also considered the Board circulars and the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998, which permit recovery of charges for services rendered by customs officers. The Tribunal reasoned that the charging of Merchant Overtime is linked to the rendering of services beyond normal office hours or outside the normal place of duty, and that the circular giving EOUs an option to use officer services on payment of such charges was a beneficial arrangement to reduce operational cost. The Tribunal found nothing unreasonable or repugnant in requiring payment of such charges.

Conclusion: Merchant Overtime charges were payable, and the challenge to the impugned orders failed.

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