Chitra Lodge was also seized. Seized material
was transported to Customs Office. Sandalwood was valued at
Rs. 96,52,800/- and Mangalore tiles were valued ... evidence was shown to prove that the accused are
Customs House Agents and they packed and kept the
boxes and had an intention to attempt
Paigah Colony, Secunderabad are
confiscated under Section 113(d) of the Customs
Act, 1962 and in terms of Section 125 ibid I order
release ... based on physical examination of goods,
statements of suppliers, customs house agents, staff employed by
Respondents and Respondents themselves. It was found that Respondents
have
legal relationship between the
assessee and the selling agent. Neither under custom nor
under any statutory provision or any contractual obligation
was the assessee bound ... legal relationship
between the assessee and the selling agent. Neither under
customer nor under any statutory provision or any
contractual obligation was the assessee bound
cleared the same against advanced
licenses by availing the benefit of customs Notification Nos.
203/92 and 79/95, without payment of duty. Another
consignment ... offices of the
Respondents and their statements were recorded. The
customs clearing agent was also interrogated and efforts were
made to find
characteristics of 'forwarding agents' are narrated in the
following manner:
“442. Characteristics of forwarding agents. A forwarding agent is one who
carries ... business as a forwarding agent
contracts solely as agent so as to establish a direct contractual link
between his customer and a carrier (or possibly
What is--Bank entrusted with charge of
goods/documents by customer--Whether an agent or
bailee--Whether any fiduciary relationship exists between
parties.
Banking ... Bank was only a collect-
ing agent for the supply of goods, and not an agent or
trustee for the respondent; adjustment of bills
party to the sales.
On 23.03.1992, the petitioner through his agent applied to the
Customs Authorities to have the Bills of Entry substituted in their ... consignor’s bailee (the ship owner) through
the steamer agent (the bailee’s agent) making the BOARD a sub-bailee.
Therefore, the service rendered
price at which the sell-
ing agents had sold the goods to their customers in the
course of the wholesale trade. They however, claimed that ... then the first sale was by the selling agents to the custom-
ers of the market. The price of that sale would thus
includes "a commission agent, a broker or
del credere agent or an auctioneer or any other mercantile
agent by whatever name called, who carries ... goods. An agent may be a mercantile
agent although he has no general occupation as an
agent, or has only one customer, or although
were ultimately confiscated by the customs authorities. It cannot be disputed that neither the ship owner or the steamer agent whose duty ... Port Trust at the instance of the Customs the Steamer or Steamer agents have to pay towards a storage or demurrage charges amounts quite disproportionate
