A THAK: mot

MOT Interest Calculation

Annexure A
CALCULATION SHEET SHOWING NON PAYMENT OF Ed.CESS & SHEC BY M/S Jain Associates
Period from 13.02.2013 to 21.11.2013
NAME OF THE IMPORTER: M/S Jain Associates,

BE No	BE dte	Date of Assessement	Name of Importer	Commodity	ECESS SHEC & Addl Duty Short paid	MOT fee Short paid	paid on	no of days upto 31.03.2016	No of days from 01/04/16 to 31/07/17	Total days	INTEREST upto March 31, 2016 (18%)	INTEREST form 1 Apr2016- 31 Aug 2017 (15%)
1740	13-Feb-13	13-Feb-13	Jain Associates			330	31-Aug-17	1142	517	1659	185.85	70.11
1790	23-Feb-13	23-Feb-13				330	31-Aug-17	1132	517	1649	184.22	70.11
1809	25-Feb-13	25-Feb-13				330	31-Aug-17	1130	517	1647	183.9	70.11
1845	2-Mar-13	2-Mar-13				330	31-Aug-17	1125	517	1642	183.08	70.11
1864	7-Mar-13	7-Mar-13				330	31-Aug-17	1120	517	1637	182.27	70.11
1893	9-Mar-13	9-Mar-13				330	31-Aug-17	1118	517	1635	181.94	70.11
1905	11-Mar-13	11-Mar-13				330	31-Aug-17	1116	517	1633	181.62	70.11
1926	13-Mar-13	13-Mar-13				330	31-Aug-17	1114	517	1631	181.29	70.11
2022	24-Mar-13	24-Mar-13				330	31-Aug-17	1103	517	1620	179.5	70.11
2040	27-Mar-13	27-Mar-13				330	31-Aug-17	1100	517	1617	179.01	70.11
0008	1-Apr-13	1-Apr-13				330	31-Aug-17	1095	517	1612	178.2	70.11
0048	7-Apr-13	7-Apr-13				330	31-Aug-17	1089	517	1606	177.22	70.11
0091	13-Apr-13	13-Apr-13				330	31-Aug-17	1083	517	1600	176.25	70.11
0103	15-Apr-13	15-Apr-13				330	31-Aug-17	1081	517	1598	175.92	70.11
0149	18-Apr-13	18-Apr-13				330	31-Aug-17	1078	517	1595	175.43	70.11
0190	23-Apr-13	23-Apr-13				330	31-Aug-17	1073	517	1590	174.62	70.11
0239	29-Apr-13	29-Apr-13				330	31-Aug-17	1067	517	1584	173.64	70.11
0325	11-May-13	11-May-13				330	31-Aug-17	1055	517	1572	171.69	70.11
0352	13-May-13	13-May-13				330	31-Aug-17	1053	517	1570	171.36	70.11
0359	15-May-13	15-May-13				330	31-Aug-17	1051	517	1568	171.04	70.11
0394	19-May-13	19-May-13				330	31-Aug-17	1047	517	1564	170.39	70.11
0395	19-May-13	19-May-13				330	31-Aug-17	1047	517	1564	170.39	70.11
0397	19-May-13	19-May-13				330	31-Aug-17	1047	517	1564	170.39	70.11
0467	28-May-13	28-May-13				330	31-Aug-17	1038	517	1555	168.92	70.11
0468	28-May-13	28-May-13				330	31-Aug-17	1038	517	1555	168.92	70.11
0534	10-Jun-13	10-Jun-13				330	31-Aug-17	1025	517	1542	166.81	70.11
0548	12-Jun-13	12-Jun-13				330	31-Aug-17	1023	517	1540	166.48	70.11
0592	18-Jun-13	18-Jun-13				330	31-Aug-17	1017	517	1534	165.51	70.11
0643	26-Jun-13	26-Jun-13				330	31-Aug-17	1009	517	1526	164.2	70.11
0644	26-Jun-13	26-Jun-13				330	31-Aug-17	1009	517	1526	164.2	70.11
0665	29-Jun-13	29-Jun-13				330	31-Aug-17	1006	517	1523	163.72	70.11
0702	6-Jul-13	6-Jul-13				330	31-Aug-17	999	517	1516	162.58	70.11
0720	10-Jul-13	10-Jul-13				330	31-Aug-17	995	517	1512	161.93	70.11
0825	29-Jul-13	29-Jul-13				330	31-Aug-17	976	517	1493	158.83	70.11
0912	25-Aug-13	25-Aug-13				330	31-Aug-17	949	517	1466	154.44	70.11
1016	16-Sep-13	16-Sep-13				330	31-Aug-17	927	517	1444	150.86	70.11
1021	17-Sep-13	17-Sep-13				330	31-Aug-17	926	517	1443	150.7	70.11
1042	21-Sep-13	21-Sep-13				330	31-Aug-17	922	517	1439	150.05	70.11
1187	27-Oct-13	27-Oct-13				330	31-Aug-17	886	517	1403	144.19	70.11
1303	21-Nov-13	21-Nov-13				330	31-Aug-17	861	517	1378	140.12	70.11
				Total	0	13200					6781.68	2804.4
				G.Total					Interest due		9586.08
	interest 13% applicable upto 31.03.2011
	interest 18% applicable w.e.f. 01.04.2011
	interest 15% applicable w.e.f. 01.04.2016

SC NoC.No.VIII(23)02/Slg./Cus/T/Demand/2014-15/2256 dt.25.07.2014
Adjudication order No.14/AC/CUS/SLG/15-15 DT. 14.12.2015 Under C.NO.VIII(23)02/Slg/CUS/T/Demand/14-15/1385 dt. 14.12.2015

	MOT due					13200
	Penalty					1000
	Interest (if paid within or upto 31.08.2017)					9586
	Total Due for Payment					23786

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Adjudication Order MOT proforma

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भारत सरकार/GOVERNMENT OF INDIA

सहायक आयुक्त का कार्यालय/OFFICE OF THE ASSISTANT COMMISSIONER,

सिलीगुड़ी सीमा शुल्क प्रमण्डल/SILIGURI CUSTOMS DIVISTION,

केन्द्रीय राजस्व भवन,(तीन तल्ला)/CENTRAL REVENUE BUILDING (3^RD FLOOR),

हरेन मुखर्जी रोड, हाकिमपरा, सिलीगुड़ी/ HAREN MUKHERJEE ROAD, HAKIMPARA, SILIGURI

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Order-in-Original No. /AC/CUS/SLG/16-17 Date of Order: .09.2016

PASSED BY:- ASSISTANT COMMISSIONER OF CUSTOMS, SILIGURI CUSTOMS DIVISION, SILIGURI

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PREAMBLE

N.B.

1 vkns’k dh ;g izfr ml O;fDr ds futhiz;ksx ds fy, fu%’kqYdnhtkrhgSftls ;g tkjh dh x;hgSA

This copy is granted free of charge for private use of the person to whom it is issued.

2 blvkns’klsizHkkforकोईO;fDrइसके विरुद्ध आयुक्त (अपील) कोलकाता---I, केन्द्रीय उत्पाद शुल्क भवन, चतुर्थ तल, 169, ए॰जे॰सी॰ बोस रोड, बाम्बूविला, कोलकाता-700014 को दो प्रतियों में अपील कर सकता है।उपरोक्त पत्र के जारी होने की दिनों के भीतर अपील दायर की जा सकती है। इस अपील के साथ 60 कोई शुल्क देय नहीं है।

Any person deeming himself aggrieved by this order may file an appeal in duplicate against the same to the Commissioner (Appeal) Kolkata-I, KendriyaUtpad Sulk Bhawan, 4^th. Floor, 169,A.J.C. Bose Road, Bamboo Villa, Kolkata-700014 . The appeal should be filed within 60 days from the date of Communication of the above. Any fee need not accompany the appeal.

3 vihyQkeZlh ,&I[lhekशुल्क ¼vihy)fu;e 1982 ds fu;e 3 ds vuqlkj&blslhek ’kqYdvf/kfu;e 1962 ds vuwPNwwsn 128 ds lkFkपढ़ाtk;]nksizfr;ksavkSjmldslkFkvkns’k dh izfr ;k fu.kZ; ftlds f[kykQvihydjuhgSftlijfuEufyf[krdksVZशुल्कyxhgksuhpkfg,A

Appeal should be filed in duplicate in form C.A-1 (vide Rule 3 of Customs (Appeal) Rules, 1982 read with Section 128 of the Customs Act, 1962 and shall be accompanied by a copy of the order or decision appealed against which should bear a court stamp as below.

(i) ;fnfo”k; oLrq dh ewY; 50 #i;kgS ;k 50 #i;kls de gSrks-------------------40 iSlk

If the amount of value of the subject matter is Rs. 50/- or less than Rs. 50/-…..40 Paisa.

(ii) ;fnfo”k; oLrq dh ewY; 50 #i;klsT;knkgSrks ----------------------------------- 75 iSlkA

If the amount of value of the subject matter exceeds Rs. 50/-…75 Paisa.

विषय/Sub – Adjudication order in respect of Notice to show cause cum Demand issued under Sec. 36 of Customs Act.,1962 by the Asstt. Commissioner, Siliguri Customs Division, Siliguri vide C.No.VIII(23)17/Slg/CUS/T/Demand/2014-15/2924-25 dated 22/09/2014.

नोटिसी कीनाम और पते/Name and address of Noticee:

1. M/S M.K. Traders, Merchant Road, Vill + P.O. – Changrabandha, Distt – Cooch Behar (West Bengal) PIN-735301.

घटना का संक्षिप्त विवरण /Brief facts of the Case:

1.0 Whereas it emerged that M/s.M.K. Traders, Merchant Road, Vill + P.O.-Changrabandha, Distt- Cooch Behar ,West Bengal-735301 (herein after referred to as the said importer), having I.E.C. Code No. {0000008371} engaged in the importation of food items, (hereinafter referred as thesaid goods) from Bangladesh through Changrabandha L.C.S, have contravened the provisions of Section 36 of the Customs Act, 1962 (hereinafter referred to as the said Act.) read with Customs(Fees for Rendering Services by Customs Officers) Regulation, 1998 issued under CBEC Circular no. 69/98-Cus dated 07.09.1998 in as much as the said importer did not pay overtime fee (hereinafter referred to as the MOT fees) amounting to Rs.1800/- (Rupees One Thousand Eight hundred ) only for the services rendered by Customs officers at the time of clearance of said goods from private warehouse where it was stored under Section 49 of Customs Act, 1962.

1.1 During the period from 01.01.2014 to 31.07.2014 (hereinafter referred to as the relevant period) the said importer imported 06(six)consignments of imported goodson self assessment of duty as per Section 14 &17 of the said Act.Theimported goodwere stored in a private warehouse with permission obtained under Section 49 of Customs Act, 1962, till the completion of required PFA testing and other tests.

1.2 That in terms of Customs (Fee for rendering services by Customs Officers) Regulations, 1998 issued under circular no. 68/98-CUS dated 07.09.1998 a fee shall be levied for rendering services including escorting of goods by the Customs Officers, at the rate prescribed therein. Further as per Para 2 of Chapter 12 of the CBEC’s Customs Manual relating to merchant overtime fee (MOT), the MOT fee is levied for services rendered by the Customs Officer to trade beyond normal working hours or on holidays. Moreover, if the service is rendered by the customs officials at a place that is not their normal place of work or at a place beyond the Customs area, overtime fee is levied even during the normal working hours. The term service means any function performed by customs Officers under the Customs Act, 1962 and it includes:

a. Examination of the goods and related functions

b. Loading and unloading of goods whether generally or specifically

c. Escorting goods from one Customs area to other, and

d. Any other Customs work authorized by Commissioner of Customs

1.3 That during the relevant period, the said importer requisitioned the services of Customs Officer for escorting the said goods covered by the bill of entries of the relevant period from zero point to private warehouse where it was warehoused pending completion of required PFA and other test. After completion of the required tests the said goods were cleared from the said warehouse in the presence of the customs officers as per the condition imposed by the Deputy Commissioner of Customs, Siliguri Division while granting permission for warehousing under section 49 of the Customs Act, 1962. In course of auditing, it was observed that the said importer did not pay the MOT fees for the services rendered by the Customs Officers by way of giving clearance of the said goods from the private warehouse prescribed under the Customs (fees for Rendering services by Customs Officers) regulations, 1998 read with CBEC circular no. 68/98-CUS dated 07.09.1998.

1.4 As clarified in the Para 3 of Chapter 12 of Customs Manual read with the above referred notification, the MOT is levied for services rendered by Customs Officers even during the normal working hours if the service is rendered by officials at a place that is not their normal place of work or at a place beyond the Customs area, as rendered in the present case.

1.5 The said importer by willfully not paying MOT fees amounting to Rs.1,800/- ( Rupees One Thousand Eight hundred) only, for supervision by the customs officers at the time of clearance of the said goods from the private warehouse as stated above during the relevant periodhave violated Section 36 of the Customs Act, 1962 read with Customs (Fee for rendering services by Customs Officers) Regulations, 1998 issued under CBEC circular no 68/98 dated 07.09.1998. Thus demand was raised by issuance of Show Cause Cum Demand Notice against the said importer by invoking the provision of extended time period as envisaged in section 28 of the Customs Act, 1962.

1.6 Therefore, the said importer was called upon to Show Cause to the Assistant Commissioner of Customs, Siliguri Customs Division3^rd floor, C.R.Building, Haren Mukherjee Rd., Hakimpara, Siliguri-734001 within 30(Thirty) days of the receipt of the Show Cause Notice issued vide C.No:VIII(23)17/Slg/CUS/T/Demand/14-15/2924dated 22/09/2014 as to why:-

1.6.1 The MOT charges of Rs. 1800/- (Rupees One Thousand Eight hundred) only as indicated for the relevant period, should not be demanded and recovered as per CBECcircular No.68/1998 dated 07.09.1998.

1.6.2 Penalty should not be imposed under section 117 of the Customs Act, 1962 for contravening the above regulations and

1.6.3 Interest as applicable at appropriate rate should not be charged, demanded and realized under the provision of Section 28AA of the said Act.

1.7 The said importer was further required to indicate in their written reply to this notice the records, documents they intend to rely upon in support of their defense and also to mention whether they would like to be heard in person or through their legal representative.

1.8 If no cause was shown within 30 (Thirty) days of receipt of this notice or they do not appear before the adjudicating authority either in person or through their legal representative when the case is posted for hearing, the case would be adjudicated on the basis of records available with the department without any further reference whatsoever .

कारणबताओनोटिसकाजबाब/Reply to Show Cause Notice:

2.0 The said importer in their reply to the SCN received on 16/10/2014 stated that they had paid the MOT fees by depositing an amount of Rs.1800/- into SBI Changrabandha Branch vide TR-6 Journal No.036020174, Chl. No. 00005 dated 13.10.2014, and enclosed the TR-6 challan but without paying the interest portion.

व्यक्तिगतसुनवाई/Personal Hearing

3.0 The said importer appeared forPersonal Hearing fixed on 22.06.2016 and requested for closure of the case. The payments made as mentioned in their letter received on 16.10.2016 stating that MOT fees of Rs.1800/- (Rupees One Thousand Eight Hundred) only was already deposited into SBI, ChangrabandhaBranch vide TR-6 challan Journal No. 036020174 No. 00005 dated 13.10.2014was reiterated and the interest portion would be deposited and the challan submitted within 10 (ten) days from the date of Personal Hearing.

विवेचनऔरजाँचपरिणाम/DISCUSSION AND FINDINGS:

4.0 I have carefully gone through official records including the Show Cause cum Demand Notice issued under Section 36 of the Customs Act, 1962, read with Customs (Fees for Rendering Services by customs Officers) Regulation, 1998 issued under CBEC Circular no. 68/98-Cus dated 07.09.1998 and letter dated NIL submitted by the said importer and received on 16.10.2014.

4.1 The instant case was initiated on the basis of the objection raised by CRAD Audit on nonpaymentof merchant overtime (MOT) fees by the said importer for the services rendered by the Customs Officers by way of giving clearance of said goods from private warehouse which is not the normal place of posting of customs Officers during the period from 01.01.2014 to 31.07.2014.

4.2 MOT fees was levied and collected for escorting the duty free imported goods from zero point of Changrabandha LCS to the private warehouse only. However, the same was not levied nor collected at the time of clearance of the said goods from the same private warehouse in presence of customs officers as per the condition imposed by the Deputy Commissioner of Customs, Siliguri Division while granting permission for warehousing under section 49 of the Customs Act, 1962.

4.3 As per para 2 of Chapter 12 of the CBEC’s Customs Manual read with Customs (Fees for rendering service by Customs Officers ) Regulation 1998 read with CBEC Circular no. 68/98-Cus dated 07.09.1998 merchant overtime (MOT) fees is levied for services rendered by customs officers to trade beyond normal working hours or on holidays. Furthermore, if the service is rendered by customs officials at a place that is not normal place of work or at a place beyond the Customs area, merchant over time fee is levied even during the normal working hours. As such the MOT fees for the services rendered by the Customs Officers by way of giving clearance of the said goodsin their presence from private warehouse which was not the normal place of posting during the period from 01.01.2014 to 31.07.2014 was quantified at Rs. 1800/- only.

4.4 Para 3 of Chapter 12 of the CBEC’s Customs Manual lays down the procedure for posting of officers on overtime basis wherein the party is required to make prior request for such posting and once the party pays the overtime fees the officers are posted for customs work. Several importers including the said importer while getting the posting of customs officer at their private warehouse at the time of clearance of the said goods in compliance with the condition imposed in the warehousing permission by the Deputy Commissioner of Customs, Siliguri Division under section 49 of the Customs Act, 1962 had inadvertently missed the implication of Section 36 of the Customs Act, 1962, read with Customs (Fees for Rendering Services by customs Officers) Regulation, 1998 issued under CBEC Circular no. 68/98-Cus dated 07.09.1998 and the aforementioned procedure for posting of officers was overlooked. Furthermore, after appreciation of the matter, the said importer without any contention deposited the MOT fees of Rs. 1800/- only at SBI Changrabandha Branch on 13.10.2014 vide TR-6 Journal No.036020174challan No.00005 dated 13.10.2014. However the interest portion is yet to be deposited by the importer. Hence non-payment of MOT fees at the time of posting of customs officer at their private warehouse appears to be without any malafide intention to evade the same. But the interest portion is not yet paid by the importer despite the assurances made on 22.06.2016 at the time of personal hearing to deposit the same and submit the challan within 10(ten) days. As such they have willfully delayed the same and without having paid the interest portion the said importer cannot be considered to have fully discharged their liability. Hence it is deemed fit to put the said importer to some penalty under section 117 of the Customs Act, 1962.

4.5 In view of the above discussions & findings and in exercise of the powers conferred upon me under Section 122 of the Customs Act, 1962, I pass the following order(s):

आदेश/O R D E R

5.0 I order for recovery of MOT fees in terms of Section 36 of the Customs Act, 1962 read with Customs (Fee for rendering services by Customs Officers) Regulations, 1998, CBEC (Customs) circular no. 68/98-CUS dated 07.09.1998 and Para 2 of Chapter 12 of Customs Manual, to the tune of Rs. 1800/-(Rupees One Thousand Eight hundred)only under the provision of Section 28 of the Customs Act, 1962.

5.1 I order for recovery of Interest as applicable at the appropriate rate under Section 28AA of the Customs Act, 1962.

5.2 Since the said importer deposited the MOT fees of Rs. 1800/-(Rupees One Thousand Eight hundred) only vide TR.6 Challan TR-6 Journal No.036020174 challan No.00005 dated 13.10.2014.I order for appropriation of the deposited amount towards the demand of short paid Customs MOT fees under Sec. 28 of the Customs Act.1962.

5.3 The said importer have deposited the MOT charges but the interest portion was not paid by the said importer despite the assurances given by them on 22.06.2016 at the time of personal hearing to deposit the same and submit the challan within 10(ten) days. Considering the delay of three months till date the said importer willfully delayed the same and without having paid the interest portion the said importer cannot be considered to have fully discharged their liability. Hence it is deemed fit to put the said importer to some penalty under section 117 of the Customs Act, 1962 and therefore, I impose a penalty of Rs.200/- (Rupees two hundred) only under Sec. 117 ibid.

(_______________)

सहायक आयुक्त/Assistant Commissioner

सिलीगुड़ीसीमाशुल्कप्रमण्डल /Siliguri Customs Division

सिलीगुड़ी /S I L I G U R I

आयुक्त

C.No.VIII(23)17/Slg/CUS/T/Demand/14-15/ Dated:

Copy forwarded for information and necessary action to:-

1. M/S M.K. Traders, Merchant Road, Vill + P.O. Changrabandha, Distt- Cooch Behar,West Bengal-735301.

2. The Asstt. Commissioner, (Hq.A&R), SiliguriCommissionerate.

3. The Superintendent, Customs, Changrabandha L.C.S with direction to recover the interest as applicable at the appropriate rate and penalty from the said Importer.

सहायक आयुक्त/Assistant Commissioner

सिलीगुड़ीसीमाशुल्कप्रमण्डल /Siliguri Customs Division

सिलीगुड़ी /S I L I G U R I

NAME OF THE IMPORTER: M/S Tanban Commercial

BE No	Be dte	Name of Importer	Commodity	MOT fee	MOT fee Short paid	paid on	no of days upto 31.03.2016	No of days from 01/04/16 to 05/04/17	INTEREST uptoMar 31, 2016 (18%)	INTEREST form 1 Apr-2016 to 5 apr 2017 (15%)
0256	6-Jun-09	Tanban Commercial		330	330	5-Apr-17	2490	369	405.22	50.04
0148	6-May-09			330	330	5-Apr-17	2521	369	410.27	50.04
1205	16-Feb-10			330	330	5-Apr-17	2235	369	363.72	50.04
1382	18-Mar-10			330	330	5-Apr-17	2205	369	358.84	50.04
0259	2-May-10			330	330	5-Apr-17	2160	369	351.52	50.04
0797	24-Jun-10			330	330	5-Apr-17	2107	369	342.89	50.04
			Total	1980	1980				2232.46	300.24
			G.Total						2532.7
			Roundoff		1320				2533


							1416.97	200.16
Formula=SUM* (no of Days /365)*rate of Interest/100							1617.13
SC NoC.No.VIII(23)18/Slg./Cus/T/Demand/2014-15/2926 dt.22.09.2014

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