https://www.taxtmi.com/circulars?id=59970 The Board extended 24x7 customs clearance to all bills of entry at designated ports and air cargo complexes and clarified that, under amended regulations, no merchant overtime fee shall be collected for services rendered by customs officers at 24x7 ports. This MOT exemption is confirmed to apply to services performed within Container Freight Stations attached exclusively to designated 24x7 sea ports, treating CFS activity as an extension of port clearance; factory stuffed containers and exports under free shipping bills are therefore not leviable for MOT in such CFSs. en-us Fri, 24 Feb 2017 00:00:00 +0530 Mon, 04 Mar 2019 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59970 The Board extended 24x7 customs clearance to all bills of entry at designated ports and air cargo complexes and clarified that, under amended regulations, no merchant overtime fee shall be collected for services rendered by customs officers at 24x7 ports. This MOT exemption is confirmed to apply to services performed within Container Freight Stations attached exclusively to designated 24x7 sea ports, treating CFS activity as an extension of port clearance; factory stuffed containers and exports under free shipping bills are therefore not leviable for MOT in such CFSs. Circulars Customs Fri, 24 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59970