https://www.taxtmi.com/caselaws?id=244739 Merchant Overtime charges were held payable for customs officers' supervision of exports, as the levy was linked to services rendered beyond normal office hours or outside the normal place of duty. The Tribunal relied on the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 and Board circulars permitting recovery of such charges, and found the arrangement for EOUs to opt for officer services on payment to be a permissible cost-reducing . It also noted that earlier Single Member Bench decisions were not binding on another Bench. The challenge failed. en-us Wed, 14 Mar 2012 00:00:00 +0530 Thu, 06 Mar 2014 16:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244739 Merchant Overtime charges were held payable for customs officers' supervision of exports, as the levy was linked to services rendered beyond normal office hours or outside the normal place of duty. The Tribunal relied on the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 and Board circulars permitting recovery of such charges, and found the arrangement for EOUs to opt for officer services on payment to be a permissible cost-reducing . It also noted that earlier Single Member Bench decisions were not binding on another Bench. The challenge failed. Case-Laws Central Excise Wed, 14 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244739