TaxTMI 
TaxTMI 
Merchant Overtime Fee
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....metimes requests are received for posting of officers to supervise activities like stuffing, de-stuffing of containers etc., at a factory or place beyond the Customs area. Normally, the trade is required to plan its activities requiring Customs supervision or presence during working hours on working days and within the Customs area. However, in certain cases, e.g. in case of perishable cargo, life....
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....on of such fee. 2. Levy of overtime fee: 2.1 The overtime fee is levied for services rendered by the Customs officers to trade beyond normal working hours or on holidays. If the service is rendered at a place that is not their normal place of work or at a place beyond the Customs area, overtime is levied even during the normal working hours. The term 'service' means any function performed by the....
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....rs are as follows: Category of officers Fee per hour or part thereof on working days (in Rs.) Fee per hour or part thereof on holidays (in Rs.) 6 am - 8 pm 8 pm - 6 am 6 am - 8 pm 8 pm - 6 am Appraisers, Superintendent (Customs Preventive) and Superintendent (Central Excise) 85 125 140 180 Air Customs Officers, Examiners, Preventive Officers and Inspectors of Central Exci....
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....rtime basis: 3.1 The party desirous of availing of the services of officers on overtime basis is required to make prior request for such posting. The Customs scrutinizes the application and ascertains the requirement of the job and calculates the overtime fee on the basis of rates prescribed in the said Regulations. A separate fee will be charged if either the Customs Broker, vessel, party(import....