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2016 (12) TMI 625 - HC - CustomsMerchant Overtime Fee (MOT) - Legality of directive contained in the circular dated 07.04.2003 issued by the Central Board of Excise and Customs - ultra vires the Regulation 3 of the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 - Whether, in the facts and circumstances of the case, the Tribunal is right in concluding that the Circular No.31/2003, dated 7.4.2003 is not enforceable in law as it is ultra vires Regulation (3) of the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998? - Held that: - the issue also arose for consideration before the High Court of Delhi in Commissioner of Central Excise v. Sigma Corporation India Pvt. Ltd. [2013 (4) TMI 649 - DELHI HIGH COURT] where it was held that It is an admitted position that stuffing work was done in the factory of respondent under the supervision of jurisdictional Central Range Officer during working hours only. The place of working/supervision was at the factory of the respondent which is at Mayapuri. Respondent has pointed out that as per Notification No.14/2002-CE(NT) dated 08.03.2002 as amended by Notification No.22/2002-CE(NT) dated 04.06.2002, the jurisdiction of Delhi II, Range 26 of Central Excise division-V includes Mayapuri Indl. Area Ph.-II where the factory of respondent is located, the services were rendered by the officer within his range only. The same fell within the jurisdiction of the Central Excise Range Officer who supervised the work. Chapter 13 of the CBEC's Customs Manual deals with “Merchant Overtime Fee” wherein it is provided that if services are rendered by the Customs Officer at a place which is not his normal place of work or a place beyond the Customs area, overtime is levied even during the normal working hours - the substantial question of law is answered in negative against the appellant. Appeal dismissed - decided against assessee.
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