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2014 (3) TMI 1000 - AT - CustomsPayment of MOT Charges - Payment under cost recovery system or Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 - Held that:- Most appropriately services of Customs Officers availed by the appellant is governed by Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 issued in exercise of power under Section 157 of Customs Act, 1962. When the case of the appellant is out of scope of Section 36 of Customs Act, 1962, it cannot be insisted to be governed so. Accordingly appellant is directed to make deposit MOT charges as per schedule prescribed by Regulation 3 of 1998 Regulations and such amount if not deposited, shall be deposited forthwith. - Decided in favour of assessee.
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