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2019 (11) TMI 568 - AT - CustomsQuantum of Merchant Overtime Fee Charges to the Customs Officers - benefit of N/N. 69/98-Cus. (N.T.), dated 4-9-1998 - Circular No. 101/2003-Cus., dated 5-12-2003 - appellant submits that irrespective of the number of documents required to be checked by the Customs Officers, the payments would relate only to the number of hours spent by the officer whereas Revenue submits that the above clarification issued by the Board is not in reference to the number of AREs-1 relating to each and every export but the same refers to only the number of documents in each AREs-1 which may be multiple in number. HELD THAT:- There are no force in the contention of the Ld. Advocate. Admittedly, the said clarification is in respect of the number of documents of each importer/exporter in respect of the value or of the consignment. The same, nowhere, clarifies that irrespective of the number of exports consignments, the payment would still be required to be paid on the basis of the time spent by the officer. In any case, the said para 4 of the clarification relates to the services provided to the number of importers/exporters and their documents during that period and cannot be considered to be a clarification on the legal issue, i. e., Merchant Overtime Fee Charges required to be paid singly in respect of the number of AREs-1 filed by the Officers. Appeal dismissed - decided against appellant.
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