Merchant over time fees

[Guest]

R/sir, If i am right there is a MOT Charges paid if container remove 4:00pm in working days & total 5 containers remove from my premises so we have to deposit MOT charges Rs.585/-(3times) as per Circular No. 68/98- Customs dated 7/ 9/ 1998. You are agree with me or not ? please suggest . Regards, SNEHAL SHAH

[Snehal Kulkarni]

Please refer the Customs Circular No 31/2003-Cus dated 07-04-2003, where it is stated that EOU/EHTP/STP units needs to pay the MOT charges for work even during office Working Hrs.

 

If your unit is either EOU or EHTP or STP , then undoubtedly you have to pay the MOT charges even if the assessing officer visit during office Hrs.

Accoring to the Circular No. 68/98- Customs, you are correct to pay the charges as mentioned.

 

AI Summary

MOT charges must be paid by EOU/EHTP/STP units for container removals even during regular working hours. The operative rule is that MOT charges apply for container removals and must be paid by units operating as EOU, EHTP, or STP even when the removal or assessment occurs during regular office working hours, in accordance with the relevant customs circulars.