revenue by the importer, its executive, clearing agents and some
other persons with an intent to evade customs duty. The learned
Departmental Representative impressed upon ... Latha Priyadarshini is that they have been
cheated by various Customs House Agents and for which a First
Information Report (FIR) has been lodged
Excise and Customs, New
Delhi. The relevant clarification relating to Know Your Customer (KYC)
norms for identification of clients by Customs House Agents ... exporter. The
Customs House Agent is merely a processing agent of documents with
respect to clearance of goods through Customs House
Police inter alia
stated that he worked as a Customs House Agent and was also running
export firm namely M/s 'Hindustan Exim India ... Shri Ashish Sharma has impersonated himself
as a 'Customs House Agent' and thus committed offence under Section
this regard.
22. Coming to the appeals filed by the Custom House Agent
firm and Anil Kumar Tiwari, the only allegation which has been
levelled ... find from a perusal of the records that the custom
house agent firm namely M/s Bharti Freight Forwarders Pvt. Ltd.
and its Director Anil
Ahamed (supra), relates to Regulation 20 of the Customs
House Agents Licensing Regulations, 2004 ('2004 Regulations', for short) which were
applicable prior ... Commissioner of Customs
may, subject to the provisions of regulation 22, revoke the licence of a Customs
House Agent and order for forfeiture of part
dated 31 October, 2018
passed by the Commissioner of Customs (Airport & General, New Customs
House, Near IGI Airport, New Delhi ... valid up to 31.12.2027 issued by New
Delhi Customs Commissionerate, is a licensed Customs
House Agent/Customs Broker (CHA/CB). The CB is
allowed
cases where immediate action is necessary." [Para 9]
12. Though Customs House Agents Licensing Regulations, 1984 has
been subsequently superseded by the Customs House ... appellant in the case of
International Cargo Agent v/s. Commissioner of Customs, Bangalore
[2000(121) ELT 155 (Tribunal)] wherein in similar circumstances, a
coordinate
identifiable and
example of a travel agent, a tour operator, stock broker,
commission agent and a recovery agent have been given.
20. The Microsoft Channel ... clear from
these facts that the sale by the selling agents to customers
was a transaction in which the manufacturers were not
interested and there
Appellant
VERSUS
Commissioner of Customs(Port), Kolkata
.....Respondent
(Customs House, 15/1, Strand Road,
Kolkata-700001.)
WITH
Customs Appeal No.78644 of 2018
(Arising ... delivered in seal intact status to consignee and their authorized
Customs House Agent.
They have also cited the following case laws including the case
Commissioner
of Customs (Airport & Administration), Kolkata.
2. The appellant herein is a Customs Broker licensed under the erstwhile
Customs House Agents Licensing Regulations (CHALR ... section 146 of the
Customs Act, 1962 (52 of 1962), and in supersession of the Customs House
Agents Licensing Regulations 2004, except as respect things
