2004 (3) TMI 652

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..... Penalties of Rs. 10,000/- each have been imposed on the appellants in respect of three different periods. These penalties are under Section 117 of the Customs Act and are based on the ground of short-payment of Merchant Overtime (MOT) charges by the parties. It appears from the records and the submissions that the appellants availed supervisory and allied services of Central Excise officers fo .....

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..... e challenged this dichotomy writ large on the impugned order. This challenge is prima facie sustainable. If any demand of establishment/supervision charges under the Customs (Fees for Rendering of Services by Customs Officers) Regulations, 1998 is administrative and not quasi-judicial, then the question whether any penalty is liable to be imposed on the person on whom such demand has been raised w .....

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