Customs service fee exemption applies where cargo clearance operates round the clock at designated ports and airports. Customs service fee regulations were amended to provide that where cargo clearance at Customs ports or Customs airports is prescribed as twenty-four hours on all days, no fee is leviable at such locations for services rendered by the specified category of customs officers. The amendment creates a location-specific exemption linked to continuous clearance operations and takes effect from publication in the Official Gazette.
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.
Customs service fee exemption applies where cargo clearance operates round the clock at designated ports and airports.
Customs service fee regulations were amended to provide that where cargo clearance at Customs ports or Customs airports is prescribed as twenty-four hours on all days, no fee is leviable at such locations for services rendered by the specified category of customs officers. The amendment creates a location-specific exemption linked to continuous clearance operations and takes effect from publication in the Official Gazette.
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