under DEPB scheme through M/s International Cargo Agents, Customs Agents. On enquiry being initiated by Customs officers, ICD Bangalore, regarding over-valuation ... CCE, Raipur 1998 (99) ELT 378; Brindavan Agro Inds. Ltd. v. CCE, Kanpur 1998 (98) ELT 284 (Tri); Modern Syntex (I) Ltd. v. CCE, Jaipur
arrival or departure of conveyance in the Customs Station and are therefore not taxable as Customs House Agent services.
5. As regards the third categories ... export of goods at any Customs Station.
When we carefully go through the definition of the customs house agent, we find that the activity
learned Advocate informed the Bench that the appellants are actually Custom House Agent and they have been registered with the Department ... service rendered by the appellants was nothing but services of a Custom House Agent, and therefore, the proposed reclassification of the appellant's service
Commissioner of Customs, who after considering the submissions of the appellant, a licensed Custom House Agent, ordered:-
"I suspend the regular license ... after referred to as CHA) in Customs House, on basis of a regular license granted under Custom House Agents Licensing Regulations, 1984(herein after referred
Customs and Assistant Commissioner of Customs cannot mention that he has been directed to place the CHA under suspension by the Commissioner of Customs again ... Commissioner of Customs is at liberty to take appropriate action for any such violation in terms of Customs Act against the CH Agent if there
machines and they filed the same after due verification. However, the customs house agent on the bona fide belief filed BE assuming only two machines ... crept in due to mistake on the part of the Customs house agent. However, in the light of the judgement of the Supreme Court
fide acts committed by the agent and not for the mala fide acts committed by the Agent or the Custom House Officers. On examination ... Customs Act, 1962, it is found that Section 147(1) of the Customs Act contemplates that an agent can on behalf of the owner, importer
value of the imported tiles. There is also allegation against the Customs House Agents M/s. Ganesh Shipping Agency with regard to tampering of documents ... importers. The third appeal has been filed by the Customs House Agent. The last appeal is by the Revenue. We shall take up the appeals
Bangalore.
2. The appellants are engaged in providing services of Customs House Agent (CHA) and also C&F agent. The Revenue issued show cause ... Meters Ltd. v. CCE
(b) Indian Oxygen Ltd. v. CCE
( c) Apollo Tyres Ltd. v. CCE, Cochin
( d) HPL Chemicals v. CCE, Chandigarh
( e) Transpec
port of New Mangalore. They undertake the above activities for various Custom House Agents (CHA) like M/s. Aspinwall ... your kind consideration.
We are acting as a cub contractor to Customs House Agents like Aspinwall and Co., Arcadia Shipping and Trading
