Dutta was recorded which showed he is operating as a freelance custom clearing agent under CHA license of M/s. Dalal & Sons ... bringing contraband goods by obtaining entry either as employees of licensed custom house agents or otherwise and thus operated as an organised gang
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
confirmed service tax against the appellant, who is a Customs House Agent, by treating the said services provided by him as Port services. Further, penalties ... services and holds a valid licence from the Customs under the provisions of Customs House Agent Licensing Regulations, 1984. The said services were made liable
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
approached M/s Sharp Cargo Movers a Custom House Agent Company (for short CHA) of which the appellant was Director for handling their export ... requirements and obligations caused upon the CHA Company as per the Custom House Agent Licensing Regulations.
6. For the disposal of the present appeal, relevant
office of Collector of Customs,
New Delhi, permitting it to act as a Custom House Agent. This
license has been issued ... handling a customs clearing house. The license answers
this question in favour of the plaintiff that it was only a Custom
Clearing Agent
instructions given by them. The petitioner A-3 was a customs agent, who merely acted on the representation of the importers. It could ... brokerage activity is not illegal under the Customs Act or any other law. The clearing agent also would appear to have been only filling papers
Excise & Customs. In F.No. B 43/1/97 dt. 6.6.97, it was clarified, in respect of customs house agent's service ... payable on reimbursements as in the case of service of Customs House Agent.
9. Thus the case law cited by ld.counsel and the Board
detenu on 2/11/2006.
2. Admittedly, the detenu is a Custom House Agent. The grounds of detention indicate that based on a specific intelligence ... correct grounds.
14. In the present case, the detenu is a Custom House Agent. The seized consignments were imported by one Umesh Shetty
respondents 'own customers/buyers' and 'MOU customers' and whether the respondent was a del credre agent with regard to the customers ... customers' were a separate category of customers. The respondent was not a party to the agreements entered into with the 'MOU customers
