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TMI Blog2007 (9) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... consignments imported though the Gate away ports and also for examining and sealing their export goods in the containers within the factory premises; they were paying Merchant Over Time (MOT) whenever the officers have come to attend to this type of work outside their office hours. (b) The Original Authority after issuing show cause notice, confirmed demand of a sum of Rs. 41,550/- for the period 1-4-2004 to 31-1-2005. The demand was confirmed in pursuance of Section 36 of the Customs Act, 1962 and the provisions of Customs (Fees for Rendering Services by Customs officers) Regulations, 1998. (c) Commissioner (Appeals) by his order dated 31-7-2006 confirmed the demand of MOT as above. 3.2 The relevant facts, in br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to visit the units; the visit by the officers is to provide only service which is at the option of the units and such services are subject to payment of prescribed fees. 6. I have carefully considered the submissions from both sides. The provisions of Section 36 should be seen in proper perspective. In the port area, as of now, there is no concept of self-examination, self-clearance and the goods are necessarily subject to examination by the officers. Only on out of charge being given by the officers, the imported goods can be cleared out of the port area and in respect of export consignments, after examination of the goods by the officers, let export order has to be given and then only the consignment can be allowed for shipment. 7. &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officers. The Central Excise officer as of now is required to be in his office and may visit the factory only whenever it is required. If fact, there are restrictions about Central Excise officers visiting the unit without the specific and written permission of senior officers as in the case of small scale units. The order of the Tribunal in the case of Sigma Corporation (I) Ltd. cited supra has been taken on the grounds that certain pleading has not been rebutted by the lower appellate authority. I find the facts of the present case are distinguishable from the facts in the case cited supra. When the services are only optional, they are free to not to avail services and not to pay the prescribed fees. Therefore, I do not find anything wron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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