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2015 (1) TMI 1306 - HC - Central ExciseRefund claim - Whether MOT charges are not legally leviable for the services provided by the Central Excise Officers during the normal working hours as held by the CESTAT when the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 clearly warrant the levy of the same - appellant exporting goods after stuffing in containers at the factory premises under the supervision/examination of Central Excise Officers - paid Merchant Overtime (for short, 'MOT') charges to the department for stuffing of containers for supervision by the Central Excise Officers - Held that:- the overtime fee is collected under section 36 of the Customs Act read with Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998. Section 36 of the Customs Act allows loading/unloading of imported/export cargo from any vessel beyond any working hours or any working day or on holiday only on payment of prescribed fees. The rate and the manner of collection of such fee is given in the Regulations of 1998. In the present case, the stuffing was done in the factory of the respondents under the supervision of jurisdictional Central Range Officers during the working hours. In the circumstances, the MOT charges were not payable. - Decided against the Revenue
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