TMI Blog2014 (3) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... r Rendering Services by Customs Officers) Regulations, 1998 issued in exercise of power under Section 157 of Customs Act, 1962. When the case of the appellant is out of scope of Section 36 of Customs Act, 1962, it cannot be insisted to be governed so. Accordingly appellant is directed to make deposit MOT charges as per schedule prescribed by Regulation 3 of 1998 Regulations and such amount if not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be governed by such 1998 Regulation instead of cost recovery system. 2. According to amendment, its switchover to the new scheme ought to have been entertained by learned authority for discharge of liability in terms of the schedule under Regulation 3 thereof. But ld. Authority following Board s Circular No. 31/2003-Cus., dated 7-4-2003 came to the conclusion that the appellant should have made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of baggage accompanying a passenger or a member of the crew, and mail bags. 5. Most appropriately services of Customs Officers availed by the appellant is governed by Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 issued in exercise of power under Section 157 of Customs Act, 1962. When the case of the appellant is out of scope of Section 36 of Customs Act, 1962, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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