2008 (5) TMI 86

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..... peal is by a 100% Export Oriented Unit (EOU) against rejection of a claim for refund of Rs.89,291/- towards Merchant Over Time charges (MOT charges, for short). The stuffing of export cargo used to be done in the appellants' premises under the direct supervision of Central Excise officers. The appellants had paid the above MOT charges for supervision of Customs work by the Central Excise officers .....

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..... Circular No.31/2003 dt. 7.4.2003, wherein it was laid down, in respect of EOUs etc., that such units were required to pay MOT charges for Customs/Central Excise related work even during office working hours. The argument of the appellants is that this directive of the Board is contrary to Regulation (3) of the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998.  Ld. .....

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..... 209) ELT 475 (Tri.-Del.) cited by ld. counsel. 3. After giving careful consideration to the submissions, I accept the plea that the Board's directive contained in circular dated 7.4.2003 is not enforceable in law as it is ultra vires Regulation (3) of the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998. As held by this Tribunal in the cases of Rajasthan Textile Mills .....

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