clearing their cargo and such clearing Agents do the paperwork for clearing the
cargo and the Plaintiff herein is one such clearing and forwarding Agent ... clearing work of the consignees cargo and
other incidental charges are borne by such consignees/importers and not by the
clearing and forwarding Agents
clearing their
cargo and such clearing Agents do the paperwork for clearing the cargo and the
Plaintiff herein is one such clearing and forwarding Agent ... clearing work of the consignees cargo and other incidental
charges are borne by such consignees/importers and not by the clearing and
forwarding Agents
provided by the CFAs are similar to the services
provided by Clearing & Forwarding Agents. This fact is further
supported by the agreement entered into ... certainly evident that the CFA are nothing
but the "Clearing & Forwarding agents of the company and are
merely acting as a front
forwarding operations'. To say that
if, one person has rendered service as 'forwarding agent' without
rendering any service as 'clearing ... Clearing by the
appellant and for that reason, the service rendered by the
appellant does not satisfy the requirement of clearing and
forwarding. We, therefore
Madurai-2 Commissionerate.
A perusal of the said clarification clearly reveals that
Clearing & Forwarding Agent performs end to end
logistics and distribution services ... vide the Trade Notice (as discussed above), it
is amply clear that Clearing & Forwarding Agent
performs end to end logistics and distribution
services
Bablani Clearing Forwarding Logistics vs Commissioner Of Customs-Mumbai - ... on 2 June, 2025
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
MUMBAI
REGIONAL BENCH - COURT ... Principal Commissioner of Customs (General), New Custom
House, Mumbai.)
Bablani Clearing Forwarding & Logistics Co. Pvt. Ltd. .....Appellants
(CB License
material on record,
it is therefore, clear that the plaintiff has acted as clearing and
forwarding agent for the parties.
40. It was held ... appellant are looked into, it would
clearly fall within the definition of 'clearing and forwarding
agent' contained in Section
vehemently wrong and unjustified in confirming the
disallowance of expenditure of clearing and forwarding charges amounting
to Rs. 33,49,590/- made ... Preti Enterprise who is mainly a Customs
Authorized (Land), Clearing, Forwarding & Transport Commission agent
and the expenses are mostly reimbursement in nature and thus
specific locations, these parties were
carrying out the work of clearing and forwarding agency as
defined under Section 65(25) of the Finance ... forwarding
operations'. To say that if, one person has rendered
service as 'forwarding agent' without rendering any
service as 'clearing agent
Linkers Clearing And Forwarding Pvt Ltd vs New Delhi -Airport And General on 8 July, 2025
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI ... Airport & General), New Customs House, New
Delhi.)
M/s Linkers Clearing and Forwarding Pvt. Ltd. ....Appellant
WZ-361, Ram Chowk Sadh Nagar,
Palam Colony
