https://www.taxtmi.com/article/detailed?id=480 Merchant overtime fee (MOT) is chargeable under the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 only when supervision by Central Excise officers occurs beyond office hours, on holidays, or where no shift posting exists; tribunal decisions confirm MOT is not payable for supervision performed within officers' normal place of work during regular working hours, yet the department continues to impose such charges and representations seek clarification and relief. en-us Fri, 04 Sep 2009 13:08:11 +0530 Tue, 04 Jan 2011 12:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=480 Merchant overtime fee (MOT) is chargeable under the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 only when supervision by Central Excise officers occurs beyond office hours, on holidays, or where no shift posting exists; tribunal decisions confirm MOT is not payable for supervision performed within officers' normal place of work during regular working hours, yet the department continues to impose such charges and representations seek clarification and relief. Articles Customs - Import - Export - SEZ Fri, 04 Sep 2009 13:08:11 +0530 https://www.taxtmi.com/article/detailed?id=480