24x7 customs clearance extended to all entries and MOT charges waived at 24x7 ports and attached CFSs. 24x7 customs clearance at designated ports and airports is extended to all bills of entry, covering facilitated and non facilitated imports and specified exports. The Customs (Fees for Rendering Services by the Customs Officers) Regulations, 1998 have been amended to exempt Merchant Overtime Fee (MOT) for services by customs officers at 24x7 ports and airports, and CBEC clarifies that CFSs attached exclusively to 24x7 sea ports are port extensions where MOT is not leviable for customs services, including for factory stuffed containers and exports claiming benefits.
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 extended to all entries and MOT charges waived at 24x7 ports and attached CFSs.
24x7 customs clearance at designated ports and airports is extended to all bills of entry, covering facilitated and non facilitated imports and specified exports. The Customs (Fees for Rendering Services by the Customs Officers) Regulations, 1998 have been amended to exempt Merchant Overtime Fee (MOT) for services by customs officers at 24x7 ports and airports, and CBEC clarifies that CFSs attached exclusively to 24x7 sea ports are port extensions where MOT is not leviable for customs services, including for factory stuffed containers and exports claiming benefits.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
