2024-VIL-268-GUJ-CU
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CUSTOMS High Court Cases

Customs - Recovery of Merchant Over Time charges for using service of Central Excise Officers during office hours – Whether MOT charges would be payable for examination and supervision of loading export goods undertaken by the Central Excise Range Officer at the factory premises of the manufacturers within normal working hours situated in their territorial jurisdiction – Revenue contention that MOT charges are payable by the appellant as the Central Excise Officers are discharging their duties in capacity and style of Custom Officers - HELD – overtime fee is collected under section 36 of the Customs Act read with Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 made thereunder - It is not in dispute that the place of working/ supervision was at the factory of the appellant and it is also not in dispute that supervision was made by the Range Central Excise Officer in whose territory the factory of the appellant is located - Chapter 13 of the CBEC Customs Manuals deals with “Merchant Overtime Fee” wherein it is provided that if services are rendered by the Custom Officer at a place which is not his normal place of work or place beyond the custom area, overtime is levied even during the normal working hours - in the facts of the case, none of the condition for levy of the MOT charges is satisfied. Accordingly, the appellant would not be liable to pay MOT Charges for carrying out examination and supervision of loading of export goods at the factory premises of the manufacturer during the office hours on working day by the Central Excise Officers - the appeal is allowed
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