2014 (3) TMI 1000

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....he Respondent. ORDER Learned Counsel says that when services of Customs officers was availed by EOU appellant, certain cost towards such service was charged from it. Appellant was earlier governed by cost recovery system. When it came to know about Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 (hereinafter referred to as "1998 Regulation") issued under Section 157 o....

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....ion 36 of Customs Act, 1962. This section reads as under : SECTION 36. Restrictions on unloading and loading of goods on holidays, etc. - No imported goods shall be unloaded from, and no export goods shall be loaded on, any conveyance on any Sunday or on any holiday observed by the Customs Department or on any other day after the working hours, except after giving the prescribed notice and on pay....