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2014 (6) TMI 478 - CESTAT NEW DELHIMerchant Overtime Tax Charges (MOT) - Jurisdiction - Whether for service of Customs, Excise Officers at the appellant factory for supervision of sealing of export consignments during working hours, MOT is chargeable under the Customs (Fees for Rendering Services by the Customs Officers) Regulations, 1998 or not - Held that:- The Merchant Overtime Regulation mentioned above have been framed by the Board under Sections 157 and 158 of the Customs Act, 1962 and the disputes regarding MOT have to be decided in terms of these regulations. In terms of the provisions of Section 128 of the Customs Act, appeal to Commissioner (Appeals) can be filed by any person aggrieved by any decision or order passed under this Act by an officer lower in rank than the Commissioner of Customs. Therefore, the decision of Assistant Commissioner on dispute relating to MOT chargeable under Customs Regulation has to be treated as a decision taken by the Assistant Commissioner in terms of the Customs Act which would be challengeable before Commissioner (Appeals). The dispute regarding MOT in this case is different from the dispute as to whether the establishment cost of the officers for the whole year is recoverable for their deployment at Customs Bonded Warehouse. Order passed by the Commissioner (Appeals), dismissing the appeal for the lack of jurisdiction is not correct. - Following decision of Reliance Industries Ltd. v. Commissioner of Central Excise, reported in [2013 (10) TMI 675 - CESTAT AHMEDABAD] - Matter remanded back.
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