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TMI Blog2015 (11) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... ial from ships, the appellants are required to following the provisions of Section 92, 93, 94, 97 and 98(1) of the Customs Act. As a result the unloading of cargo was required to be done under Customs supervision. The Customs supervision was done at a cost which was recovered from the appellants. Notification No. 43/97 exempts "Vessel carrying exclusively coastal goods" from the provisions of Sections 92, 93, 94, 97 and 98(1). As a result, such vessels were not required to unload cargo under Customs supervision and therefore, no supervision charges was required to be paid. 3. The appellants were utilizing services of foreign vessels on coastal run for the purpose of transportation of cargo from one Indian Port to another Indian Port. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case it is a fact which is not in dispute that appellant was carrying the coastal goods, therefore as per Section 36 of Customs Act no supervision charges are required to be paid. However in the instant case as the appellant has asked for the supervision of the unloading of the coastal goods and the Customs department has provided the offices for such supervision then they should pay the overtime at a prescribed rate. If the appellant were of the opinion that no supervisions is required in that case they should not have asked for supervision of unloading of the coastal goods. When the service were provided as per the request by the appellant, then they have to pay, hence overtime paid cannot be refunded to them on the ground that superv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh the case records and rival contentions. We find that it is an admitted position that supervision charges are not required to be paid, however, the refund has been rejected solely on the ground that the appellants had asked for the supervision and the same was provided, therefore, refund cannot be granted. We find that the supervision charges are statutory in nature and prescribed by law. Being statutory charges, it cannot be collected if it is not due. It is not like an ordinary services where as a liability arise as the result of availment of service. Furthermore, this ground was not a ground for which the original adjudicating authority had rejected the refund. 6. In view of the above, we set aside the impugned order and allow the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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