https://www.taxtmi.com/caselaws?id=313000 Merchant Overtime Fee was held inapplicable where customs supervision of export loading was carried out by the jurisdictional Central Excise officers at the manufacturer's factory premises, within their territorial jurisdiction and during normal office hours. The fee regime under section 36 of the Customs Act, 1962 and Regulation 3(3)(c) of the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 was applied on the basis that overtime fee arises only when services are rendered outside the officer's normal place of work or beyond the customs area. The departmental stand was found inconsistent with the binding instructions relied on by the assessee, and the issue was answered in favour of the assessee. en-us Wed, 13 Mar 2024 00:00:00 +0530 Tue, 26 Mar 2024 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313000 Merchant Overtime Fee was held inapplicable where customs supervision of export loading was carried out by the jurisdictional Central Excise officers at the manufacturer's factory premises, within their territorial jurisdiction and during normal office hours. The fee regime under section 36 of the Customs Act, 1962 and Regulation 3(3)(c) of the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 was applied on the basis that overtime fee arises only when services are rendered outside the officer's normal place of work or beyond the customs area. The departmental stand was found inconsistent with the binding instructions relied on by the assessee, and the issue was answered in favour of the assessee. Case-Laws Customs Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313000