Merchant Overtime Charges exemption for cruise passenger clearance at notified customs ports under 24x7 operations. Merchant Overtime (MOT) charges are not to be levied for customs services rendered in relation to the clearance of international cruise passengers and their accompanied baggage at customs locations notified for 24x7 operations. The measure is intended to ensure uniform implementation of the customs clearance framework for cruise operations, and field formations are required to ensure strict compliance.
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Provisions expressly mentioned in the judgment/order text.
Merchant Overtime Charges exemption for cruise passenger clearance at notified customs ports under 24x7 operations.
Merchant Overtime (MOT) charges are not to be levied for customs services rendered in relation to the clearance of international cruise passengers and their accompanied baggage at customs locations notified for 24x7 operations. The measure is intended to ensure uniform implementation of the customs clearance framework for cruise operations, and field formations are required to ensure strict compliance.
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