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Customs - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Merchant Overtime Tax Charges (MOT) - whether the Central Excise ...

Case Laws     Customs

October 18, 2013

Merchant Overtime Tax Charges (MOT) - whether the Central Excise Officer has discharged his duty in the factory premises of respondent & has functioned as a “Customs Officer”, as such, MOT is leviable? - Held no - AT

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