https://www.taxtmi.com/caselaws?id=30672 A departmental circular cannot override Regulation 3 of the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998. Merchant Over Time charges were held not recoverable for supervision of stuffing work performed during officers' normal office working hours, because the governing regulations did not permit such levy. The circular was therefore unenforceable in law, and the refund claim for charges paid on that basis was allowed. en-us Fri, 02 May 2008 00:00:00 +0530 Mon, 15 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30672 A departmental circular cannot override Regulation 3 of the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998. Merchant Over Time charges were held not recoverable for supervision of stuffing work performed during officers' normal office working hours, because the governing regulations did not permit such levy. The circular was therefore unenforceable in law, and the refund claim for charges paid on that basis was allowed. Case-Laws Central Excise Fri, 02 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30672