Merchant Overtime Charges not leviable for customs work done at assessee's premises during normal office hours.

Merchant Overtime Charges were held not leviable where customs-related services were rendered by departmental officers at the assessee's factory or warehouse during normal office hours and within the officer's ordinary range of work. The prior Delhi High Court ruling and the Tribunal's Larger Bench view on the same issue were followed, on the basis that no fee is payable for stuffing or similar work done under the jurisdictional officer's supervision during working hours. On these facts, the demand failed and the impugned order was unsustainable.

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Issues: Whether Merchant Overtime Charges were payable for services rendered by departmental officers during office hours for customs examination and related work at the assessee's factory or warehouse.

Analysis: The impugned demand was examined in the light of the prior Delhi High Court decision holding that no fee is payable where stuffing or similar work is done in the factory under the supervision of the jurisdictional officer during working hours. The Larger Bench decision of the Tribunal, following that ruling on the identical question, had also held that the issue did not survive. On the facts, the services were rendered within the officer's normal place of work and during working hours, so the conditions for levy of Merchant Overtime Charges were not satisfied.

Conclusion: Merchant Overtime Charges were not payable, and the impugned order was unsustainable. The appeal was allowed in favour of the assessee.

Ratio Decidendi: No Merchant Overtime Charges are leviable when customs-related services are rendered by the jurisdictional officer at the assessee's premises during normal working hours within the officer's normal range of work.

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