Exporter shall produce:-
65(105)(h) by a custom house (i) invoice issued by custom house
agent in relation agent for providing services
export goods ... Natvar Parikh Industries Ltd., having Registration
No.AAACN5361LCH002 (Custom House Agent) have issued their bills M/s.HMIL
indicating the services. The service
five Customer Companies are not natural persons but impersonal bodies.
24. The word 'distributor' is understood in commerce as an agent ... case of the Central Excise Authorities that the five Customer Companies are the agents of the petitioner company. The Customer Companies are not distributing
Tariff Act, 1985 - Sub heading 7101.80 ibid."
In the case of CCE, Chandigarh v. Markfed Vanaspati and Allied Industries reported ... from Rs. 2.00 to Rs. 2.50 per kg, directly from the customers/Commission agents. Appellant not raised any invoices as Fictitious firms and diverted
five Customer Companies are not natural persons but impersonal bodies.
31. The word distributor is under stood in commerce as an agent ... case of the Central Excise authorities that the five Customer Companies are the agents of the petitioner company. The Customer Companies are not distributing
manufacture of final product and the services in question viz. Customs House Agent service, Goods Transport Agency Service, Maintenance & Repair Service, Courier Service, Erection ... judgment of Hon'ble Supreme Court in the case of CCE Allahabad Vs Ginni Filaments Ltd 2005 (181) ELT 145 (SC). Further
ballast, shall depart from any (customs-port until a port-clearance has been granted by the) Customs-collector or other officer duly authorised to grant ... guarantee, or by deposit at such rate, as such Customs-collector directs;". The Customs-collector, on being satisfied that the provisions of sections
with them till the goods were delivered to the customers at the premises of the customers and that the risk like damage, loss ... depots or to a premises of a consignment agent for sale purpose. As and when customer is located, price and other terms and conditions
consignment agents and held that sales were through consignment agents and therefore, the normal price can be considered at the place of consignment agents ... CCE Ahmedabad [1997 (95) ELT 255], the Tribunal has held that buyers of the factory gate and buyers through consignment agents do not constitute separate
These appeals are by agents of masters of vessels against two orders of the Commissioner of Customs, Mumbai ordering confiscation under Clause ... agent in order to facilitate filing of bills of entry by the importers to avoid delay and consequent demurrage. The preventive officer of customs boards
this position. There, the facts
were that an agent delivered goods to the customer
contrary to the instructions of the principal, who
thereafter filed ... having obtained satisfaction, the principal next
filed a suit against the agent for damages on the
ground of negligence and breach of duty
