TMI BlogMerchant Overtime FeeX X X X Extracts X X X X X X X X Extracts X X X X ..... holidays. Sometimes requests are received for posting of officers to supervise activities like stuffing, de-stuffing of containers etc., at a place beyond the Customs area. Normally, the trade is required to plan its activities requiring Customs supervision or presence during working hours on working days and within the Customs area. However, in certain cases, e.g. in case of perishable cargo, li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs (Fees for Rendering Services by Customs officers) Regulations, 1998 made thereunder. Section 36 of the Customs Act, 1962 allows unloading/loading of imported/export cargo from/on a vessel beyond working hours on a working day or on holidays only on payment of a prescribed fees. The Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 , prescribes the rates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms. 4. The term 'working hours' means the duty hours prescribed by the Commissioner of Customs in his jurisdiction for normal Customs work. Where different working hours have been prescribed by the Commissioner of Customs for different items of Customs work or for different places within his jurisdiction, such working hours are to be considered as 'working hours' for the purpose of levy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is levied for a minimum of 3 hours in each case, except in cases of overtime postings immediately preceding or immediately following the working hours of the concerned cadre of officers. The period between the midnight and 6 AM is to be treated as a block for calculation of overtime fee whether the services are required for the entire block or for a portion thereof. In regard to services provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er/ Exporter) changes. In case a CHA has more than one Bill of Entry/Shipping Bill of an importer/exporter, he need not pay separate set of fee for each such document. Similarly, if an exporter or importer has more than one activity to be supervised by Customs during the same block, he need not pay overtime fee for each activity separately. Once the party pays the overtime fee, the officers are po ..... X X X X Extracts X X X X X X X X Extracts X X X X
|