2016 (12) TMI 625

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....dent in Appeal No.E/713/2005, in and by which, the directive contained in the circular dated 07.04.2003 issued by the Central Board of Excise and Customs, is not enforceable one, as it ultra vires the Regulation 3 of the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998, had filed this Civil Miscellaneous Appeal and it was admitted on the following substantial question of law: "Whether, in the facts and circumstances of the case, the Tribunal is right in concluding that the Circular No.31/2003, dated 7.4.2003 is not enforceable in law as it is ultra vires Regulation (3) of the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998?" 2. The learned Standing Counsel for the appellant/....

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....gma Corporation India Pvt. Ltd. reported in 2013 (293) E.L.T. 649 (Del.) wherein it has been held that "where an Excise Officer (who is a deemed Customs Officer) provides supervisory services/functions at the factory of an assessee within the jurisdiction of such Excise Officers, the services are rendered within the range of such officer and since admittedly these functions were executed during "normal working hours", such levy is impermissible and therefore, held that the issue for consideration by the Larger Bench does not survive and rejected the reference" and would further contend that in the light of the judgments rendered by the Honourable Supreme Court, the appeal deserves dismissal and therefore, prays for appropriate orders. 4.....

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....er discharging his duties as a Customs Officer, in the factory premises of the assessee,could be said to be discharging such functions in a "Customs Area" as defined in sub-section (11) of Section 2 of the Customs Act, 1962?" 8. The High Court of Delhi having referred to the fact that overtime fee is collected under the Customs Act, 1962 read with 1998 Regulation and also referred to the Notification No.14/2002-C.E.(N.T.) dated 08.03.2002, as amended by Notification No.22/2002 - C.E.(N.T.) dated 04.06.2002, issued by the Central Board of Excise and Customs and concluded as stated supra.   9. The said decision rendered by the High Court of Delhi has not been put to challenge and therefore, it has become final. 10. Though the is....