24x7 customs clearance expanded to all bills of entry; MOT charges exempted for customs services in attached CFSs. The Board extended 24x7 customs clearance to all bills of entry at designated ports and air cargo complexes and clarified that, under amended regulations, no merchant overtime fee shall be collected for services rendered by customs officers at 24x7 ports. This MOT exemption is confirmed to apply to services performed within Container Freight Stations attached exclusively to designated 24x7 sea ports, treating CFS activity as an extension of port clearance; factory stuffed containers and exports under free shipping bills are therefore not leviable for MOT in such CFSs.
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.
24x7 customs clearance expanded to all bills of entry; MOT charges exempted for customs services in attached CFSs.
The Board extended 24x7 customs clearance to all bills of entry at designated ports and air cargo complexes and clarified that, under amended regulations, no merchant overtime fee shall be collected for services rendered by customs officers at 24x7 ports. This MOT exemption is confirmed to apply to services performed within Container Freight Stations attached exclusively to designated 24x7 sea ports, treating CFS activity as an extension of port clearance; factory stuffed containers and exports under free shipping bills are therefore not leviable for MOT in such CFSs.
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