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            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.

            <h1>Merchant overtime fee: Customs services outside normal working hours require payment before officers are posted to assist.</h1> Merchant overtime fee applies when Customs officers perform functions beyond prescribed working hours, on holidays, or outside the Customs area. It covers examination, loading/unloading, escorting and other authorised Customs work; working hours are those fixed by the jurisdictional Commissioner. Fees are calculated by officer category at hourly rates, charged for specified minimum periods and blocks, with separate fees where the responsible party changes. Parties must request posting in advance and pay the computed fee before officers are posted; custodians' requests are likewise chargeable.

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