|Custom, Excise & Service Tax Tribunal
Customs Supervision Charges | MOT Basis Mandatory for Services Under Half-Day Under Circular 32/2016-Cus : CESTAT Kolkata
CESTAT Kolkata has ruled that customs supervision fees for special bonded warehouse operators must be calculated on Merchant Over Time (MOT) basis when services last less than half a day, invalidating Cost Recovery Charges (CRC) demands under Circular 32/2016-Cus. This sets a critical precedent for duty-free retailers and warehouse operators across India, ensuring fair cost allocation based on actual time rendered, not arbitrary daily billing.