https://www.taxtmi.com/caselaws?id=256923 Merchant Overtime Charges were held not leviable where customs-related services were rendered by departmental officers at the assessee's factory or warehouse during normal office hours and within the officer's ordinary range of work. The prior Delhi High Court ruling and the Tribunal's Larger Bench view on the same issue were followed, on the basis that no fee is payable for stuffing or similar work done under the jurisdictional officer's supervision during working hours. On these facts, the demand failed and the impugned order was unsustainable. en-us Fri, 16 Jan 2015 00:00:00 +0530 Wed, 25 Mar 2015 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256923 Merchant Overtime Charges were held not leviable where customs-related services were rendered by departmental officers at the assessee's factory or warehouse during normal office hours and within the officer's ordinary range of work. The prior Delhi High Court ruling and the Tribunal's Larger Bench view on the same issue were followed, on the basis that no fee is payable for stuffing or similar work done under the jurisdictional officer's supervision during working hours. On these facts, the demand failed and the impugned order was unsustainable. Case-Laws Customs Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256923