2019 (11) TMI 568

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....ohammad Altaf, Assistant Commissioner (AR), for the Respondent. ORDER After hearing both the sides duly represented by Shri Jeevesh Mehta, Advocate appearing along with Shri Arun Pathak, Advocate for the appellants and Shri Mohammad Altaf, Ld. Assistant Commissioner appearing on behalf of the Revenue. I find that a short dispute is involved in both the cases, which are being disposed of by a com....

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....r a minimum of 3 hours in each case except in cases of overtime postings immediately preceding or immediately following the working hours of the concerned cadre of officers. (b)   The period between midnight and 6 A.M. shall be treated as a block whether the services are required for the entire block or for a portion thereof. (c)   In relation to jobs to be perfor....

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....ther hand, the Revenue's contention is that a minimum period of three hours has no relation to the number of AREs-1 to be handled by the officer and the payments required to be made by the exporter would be as per the number of exports documents to be made by the exporter. 5. Ld. Advocate for the above proposition has relied upon Circular No. 101/2003-Cus., dated 5-12-2003, wherein at Para 4....

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....oing through the said clarification, I find no force in the contention of the Ld. Advocate. Admittedly, the said clarification is in respect of the number of documents of each importer/exporter in respect of the value or of the consignment. The same, nowhere, clarifies that irrespective of the number of exports consignments, the payment would still be required to be paid on the basis of the time s....