Merchant Overtime Fee

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..... olidays. Sometimes requests are received for posting of officers to supervise activities like stuffing, de-stuffing of containers etc., at a factory or 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 .....

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..... for collection of such fee. 2. Levy of overtime fee: 2.1 The overtime fee is levied for services rendered by the Customs officers to trade beyond normal working hours or on holidays. If the service is rendered at a place that is not their normal place of work or at a place beyond the Customs area, overtime is levied even during the normal working hours. The term service means any functi .....

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..... ime fee for rendering services by the Custom officers are as follows: Category of officers Fee per hour or part thereof on working days (in Rs.) Fee per hour or part thereof on holidays (in Rs.) 6 am - 8 pm 8 pm - 6 am 6 am - 8 pm 8 pm - 6 am .....

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..... block for calculation of overtime fee whether the services are required for the entire block or for a portion thereof. In regard to services provided by Customs officers during working hours at a place beyond Customs area, the overtime fee is charged for the entire block of working hours before lunch or after lunch, as the case may be, whether the request for the services of Customs officer is fo .....

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..... ter has more than one activity to be supervised by Customs during the same block, he need not pay overtime fee for each activity separately. 3.3 In case a custodian requests for services of Customs officers beyond the normal working hour, the same is allowed on payment of merchant overtime fee. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management .....

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