01 May 2014
MOT stands for Merchant Over Time. The overtime charges is levied for services rendered by the Customs officers to trade beyond the normal working hours or on holidays. 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,overtime is levied even during the normal working hours.
17 June 2014
just like overtime, when custom officers works on holiday or beyond there working hours, some charges are taken as per specified rate, that called MOT charges