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23. The learned SDR refers to the definition of "Freight Forwarder" as defined in GIA - Trading Dictionary of Foreign/International Trade Terms: F to emphasize upon the inter-connected nature of "forwarding" and "clearing":

Freight Forwarder - ...Freight forwarders handle many of the formalities involved in importing such shipments.
A forwarder will also advise on suitable packing for the particular journey or commodity. He can prepare the various documents required for the different countries, giving advice on those, which the exporter must by law prepare himself. Freight forwarders are often called clearing agents or act as a clearing agent when dealing in imports.
(emphasis added)

24. He submitted that in view of this definition, 'Freight Forwarders' evidently end up performing the functions of a clearing agents or act as 'Clearing Agents', and hence a forwarding agent cannot extricate himself from being branded as a clearing agent, due to the inter-connection or inter-dependence that exists between these two activities.

25. He also refers to a Website Publication called 'Trade point Tanzania - Dar Es Salaam', which acknowledges that "professional forwarders (popularly known as 'Clearing Agents') are to process documentation and other procedures for clearing goods". Further, FIATA an International Association of 'Freight Forwarders' situated in Switzerland have also adopted an official description of 'Freight Forwarding and Logistics Services', which can be tailored to meet the flexible application of the services provided:

Freight Forwarding and Logistic Services" means services of any kind relating to the carriage (performed by single mode of multimodal transport means), consolidation, storage, handling, packing or distribution of the Goods as well as ancillary and advisory services in connection therewith, including but not limited to customs and fiscal matters, declaring the Goods for official purposes, procuring insurance of the Goods and collecting or procuring payment or documents relating to the Goods. Freight forwarding Services also include logistical services with modern information and communication technology in connection with the carriage, handling or storage of the Goods, and de facto total supply chain management. These services can be tailored to meet the flexible application of the services provided.
37. There is no internationally accepted definition of the term "freight forwarder". Forwarders are known by different names in different countries, such as "customs house agent", "clearing agent", "customs broker", "shipping and forwarding agent" and in some cases acts as a "principal carrier", that is, the main carrier. But one aspect of their activities which is common to all of them, whatever the name they use, is that they all sell their services only.

30. The learned SDR also relies upon the Principles of Statutory Interpretation by Guru Prasanna Singh, Ninth Edition, 2004 and draws our attention to the expression "sports" and "pastimes". In interpreting the said expression, Lord Hoffman said: "As a matter of language I think that 'sports and pastimes' is not two classes of activities but a single composite class which uses two words in order to avoid arguments over whether an activity is a sport or pastime. [R. v. Oxfordshire Country Council (1999) 3 All ER 385 p. 396 (HL)]. In the same way, it was submitted that 'C&F Operations" should belong to the same class of activities, though they could be misconstrued as belonging to different activities.