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TMI Blog2019 (11) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... ber. HELD THAT:- There are no force in the contention of the Ld. Advocate. Admittedly, the said clarification is in respect of the number of documents of each importer/exporter in respect of the value or of the consignment. The same, nowhere, clarifies that irrespective of the number of exports consignments, the payment would still be required to be paid on the basis of the time spent by the officer. In any case, the said para 4 of the clarification relates to the services provided to the number of importers/exporters and their documents during that period and cannot be considered to be a clarification on the legal issue, i. e., Merchant Overtime Fee Charges required to be paid singly in respect of the number of AREs-1 filed by the Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. (b) The period between midnight and 6 A.M. shall be treated as a block whether the services are required for the entire block or for a portion thereof. (c) In relation to jobs to be performed by any customs officer during the working hours, there shall be two blocks - one before lunch and the other after lunch respectively and fees shall be charged for the entire block whether the request for the services of such officer relates to the entire block or a portion thereof. 4. As is seen from the above, Serial No. (a) of Serial No. 3 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to each and every export but the same refers to only the number of documents in each AREs-1 which may be multiple in number. 7. On going through the said clarification, I find no force in the contention of the Ld. Advocate. Admittedly, the said clarification is in respect of the number of documents of each importer/exporter in respect of the value or of the consignment. The same, nowhere, clarifies that irrespective of the number of exports consignments, the payment would still be required to be paid on the basis of the time spent by the officer. In any case, the said para 4 of the clarification relates to the services provided to the number of importers/exporters and their documents during that period and cannot be consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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