scope
of authority of the agent.
Under the Law of Agency, as applicable in England, the
authority of an agent may be : (i) actual ... accordance with such applicable
business customs as are reasonable. The authority of the
agent may also be implied from the circumstances of the
particular case
Shah & Sons, clearing agents, were appointed by
appellant No.1 to obtain customs' clearance in respect of
the consignment. It is also admitted ... authority and were the
licensee's agents for clearance of the consignment from the
customs and entitled to receive the goods which they failed
Promostyle Exports vs Collector Of Customs, Bombay on 14 October, 1997
Equivalent citations: 1997(96)ELT217(SC), JT1998(8)SC24, (1998)9SCC362, AIRONLINE ... bill of entry. The clearing agent of the appellant classified the goods under Heading 52.01 of the Customs Tariff. Subsequently the appellant claimed that this
Customs office
on the same day? Section 108 (1) of the Act empowers any
Gazet ted officer of Customs to summon any person whose
attendance ... page 466 that the Customs officers are entrusted with the
powers specifically relating to the collection of custom
duties and prevention of smuggling
title to goods, namely. the raw
cashewnuts before they crossed the customs frontiers of
India. The entire controversy., therefore, centers round the
short question, namely ... question
whether sale of tea by the assessee-appellants to local
agents of foreign buyers would earn exemption under Article
agents who deposited security of Rs. 4.80
for the bottles and Rs. 5.00 for the crates. These deposits
were returned to the selling agents when ... circulars were issued by
the assessee to explain the scheme to their customers. It
was stated in the two circulars as to how payments
levied accordingly. Similarly, when the goods
were sold to other customers whatever price list had been
filed by the assessee was approved and goods ... duty on the basis of sales made to
independent customers and not a special customer like Coal
India. Even if ultimately and at a much
Bharat Commerce & Inds. Ltd., New Delhi vs Collector Of Customs, Bombay on 7 May, 1997
Equivalent citations: 1997(93)ELT653(SC), (1997)11SCC62, AIRONLINE ... agents, lodged a Bill of Entry for home consumption. On 20th August, 1985, the appellant wrote the following letter to the Assistant Collector of Customs
judgment of this Court in Apollo
Tyres Ltd. vs. Collector of Customs , 1997 (89) E.L.T. 7 (to
which one of us was party ... held that the
commission or remuneration payable to a purchasing agent did
not enhance the value of the items purchased. The same
reasoning
office of the Archaka, therefore, cannot be said to be invalid. The customs or usages in that behalf were held not an integral part ... secular character which could be performed by the Baridar's agents or servants incurring expense on his account. When the right to receive
