TMI BlogIs MOT payable when theX X X X Extracts X X X X X X X X Extracts X X X X ..... We are registered as Custodians under the provisions of Section 45 of the Customs Act 1962 read with the provisions of Handling of Cargo in Customs Area Regulation 2009 . We have our own private jetty. The Customs officers are deployed on Cost Recovery basis. We import our raw materials from foreign countries through sea route on payment of applicable Customs duty. We also procure raw mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erials, which are exempt from Customs duty, from domestic suppliers through sea route. We export our finished pro0duct through sea routes also using our jetty. The customs officers insist on payment of Merchant Overtime (MOT) both while importing and exporting and also on coastal cargo. As per our understanding Merchant overtime is not required to be paid when customs officers are deputed on Cost ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Recovery basis. We would like to have your valuable views as to whether the demand of Merchant overtime by customs officers is legal? - Reply By PAWAN KUMAR - The Reply = Only one option is exercised. if you agreed to hired on cost recovery basis, MOT will not required to be paid, for reference you will take customs circular No 31/2003- Customs issued for administrative control over EOU under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the customs act 1962. - Reply By Pradeep Khatri - The Reply = MOT charges will not be applicable if the services being provided within working hours of the concerned authorities. - Reply By Rohidas Kamath - The Reply = Thanks for reply. However we are not covered by circular No 31/2003 since we are neither EOU/EHTP/STP unit. We are registered as "Custodians" under the provisions of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 45 of the Customs Act 1962 read with the provisions of Handling of Cargo in Customs Area Regulation 2009 - Reply By PAWAN KUMAR - The Reply = However you are not EOU but these provisions shall mutatis mutandis apply to all similar transactions pertains to MOT or Cost basis. - Is MOT payable when the - Query Started By: - Rohidas Kamath Dated:- 22-7-2013 Customs - Import - Export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Customs - SEZ - Got 4 Replies - Customs - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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