TaxTMI 
TaxTMI 
2007 (9) TMI 62
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....consignments imported though the Gate away ports and also for examining and sealing their export goods in the containers within the factory premises; they were paying Merchant Over Time (MOT) whenever the officers have come to attend to this type of work outside their office hours. (b) The Original Authority after issuing show cause notice, confirmed demand of a sum of Rs. 41,550/- for the period 1-4-2004 to 31-1-2005. The demand was confirmed in pursuance of Section 36 of the Customs Act, 1962 and the provisions of Customs (Fees for Rendering Services by Customs officers) Regulations, 1998. (c) Commissioner (Appeals) by his order dated 31-7-2006 confirmed the demand of MOT as above. 3.2 The relevant facts, in bri....
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....to visit the units; the visit by the officers is to provide only service which is at the option of the units and such services are subject to payment of prescribed fees. 6. I have carefully considered the submissions from both sides. The provisions of Section 36 should be seen in proper perspective. In the port area, as of now, there is no concept of self-examination, self-clearance and the goods are necessarily subject to examination by the officers. Only on out of charge being given by the officers, the imported goods can be cleared out of the port area and in respect of export consignments, after examination of the goods by the officers, let export order has to be given and then only the consignment can be allowed for shipment. 7. &nbs....