Section
146 of the Customs Act, 1962 (52 of 1962);
(105)(h)?to a client, by a custom house agent in relation to the entry ... export of goods at
any Customs Station.‛
When we carefully go through the definition of the customs house agent,
we find that the activity
have
rendered. He further submits that the CBEC have themselves recognised
the nature of Custom House Agents goes beyond the facilitation of work ... service falling
under Custom House Agency services or Port Services. It is a composite
service rendered by the Custom House Agent. The amounts charged
Said consignment was entrusted to Gudami International
Pvt.Ltd. as their custom house agent to complete all formalities and to
take safe delivery of consignment ... surveyor had given report about shortage of 14
bundles. The custom house agent of the complainant by their letter
dated 7/06/2008 requested
However such violation would
attract action, if at all, under the Customs Agents Licensing Regulations, 2004
(CHALR) and not under the Customs ... order of the Original
Authority, it is held that the custom house agent has not discharged his
duty in the normal course of his service
engaged in custom clearance and logistic business.,
since almost 20 years and seems to be a seasoned custom clearance
agent and very well aware ... said to be
bonafide as a assessee himself was as custom clearance agent since
last 20 years and regularly filing his Income Tax Returns
assessee has also placed on record custom charges
receipts issued by GOI (custom departments) to contend that custom duty
was paid to Government ... expenses including
custom duties , insurance etc. . The disallowance has been made on the
grounds that custom duty paid by CHA agent on behalf
sales,
disallowed even the commission paid by the assesse to the
customs clearance agent on the purchases made. S.No.16 page ... commissions. None of the agents are
related to the assesse and in fact one of the agents is the authorized
customs clearing agents to whom
assessee had received advances from customers against the booking
of vehicles from customers directly and also through sub-dealers/agents of the assessee
company. According ... brought by the agents are not known to it. The customers brought by the agents are mostly
10
ITA No.303/Kol/2014
against revocation of license
issued under the then prevailing Customs House Agents Licensing
Regulations, 1984 and forfeiture of security deposit under regulation ... submissions of Learned Authorised
Representative that the operation and control of Customs House
Agents are best left to the judgement of Commissioner of Customs
account Advertisement Expenses
claimed (on account of Foreign tour of potential customers and
agents to Hong Kong) as the assessee could not justify the period ... Alliance Pvt. Ltd. in
respect of foreign tour expenses of prospective customers and
agents. At the time of transfer of business of M/s. Global
