https://www.taxtmi.com/caselaws?id=388319 Merchant overtime fee for customs officers engaged in stuffing export consignments was contested on whether it should be computed only by time spent or by the number of ARE-1/export documents handled. The notification prescribed a minimum levy of three hours, while the relied-on clarification was treated as dealing only with allocation of charges among importers or exporters during the relevant period. It did not alter the charging basis fixed by the notification. The fee could therefore validly depend on the export documents processed, and the challenge to the levy failed. en-us Wed, 13 Mar 2019 00:00:00 +0530 Tue, 12 Nov 2019 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388319 Merchant overtime fee for customs officers engaged in stuffing export consignments was contested on whether it should be computed only by time spent or by the number of ARE-1/export documents handled. The notification prescribed a minimum levy of three hours, while the relied-on clarification was treated as dealing only with allocation of charges among importers or exporters during the relevant period. It did not alter the charging basis fixed by the notification. The fee could therefore validly depend on the export documents processed, and the challenge to the levy failed. Case-Laws Customs Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388319