goods are supplied without discount on price list to third party customers, the agent gets commission which is remitted to him and in case ... customer, no commission is available to agent when goods are imported by the agent working as distributor. The agent is given discount because he does
Investigation Branch (SUB) Air Cargo Complex Chennai revealed that the Customs House Agent M/s. Far Port International to whom the appellants entrusted the clearance ... name of the Commissioner of Customs is not denied. It is the Customs House Agent who committed fraud on the Exchequer by misusing the money
order is against the order of the Commissioner of Customs suspending the Custom House Agents licence granted to the appellant.
2. The reason ... been sublet, is grave enough to justify immediate suspension. The Custom House Agent, by the very definition in the regulation, must have authority. She cites
client. However, by 1994,
Government of India found revenue receipts from customs and excise on the
decline due to W.T.O. commitments ... travel agencies, architects, caterers, clearing and forwarding
agents, credit rating agencies, customs house agents, practising chartered
accountants, practising cost accountants, real estate agents, security agencies
matter. Giving of a classification by the
appellants agents in order to clear the goods for customs
either under some misapprehension or in accordance with ... taxation
matter. In order to clear the goods for the customs, the
appellants' Agents may have given the classification in
accordance with the wishes
accordingly, though place of removal is depot or consignment agent premises or customers premises depending upon from where the sale takes place, the time ... place of removal i.e. Depot or consignment agents premises or Customers Premises (in case of FOR sale), he will also have to pay duty
conversion agents on payment of duty as "stock transfer". The conversion agents, after conversion, clear the material to the customers as specified ... CCE, Meerut
( c) Hindustan Petroleum Corporation Ltd. v. CCE, Hyderabad 2002 (149) ELT 1294
(d) HPCLv. CCE, Vizag
(e) HPCLv. CCE, Vizag Final Order
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
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
customers. It was
concluded that in terms of the agreements with the hotels and customers,
MMT was not acting as the agent of hotels. Since ... ultimate customers at the rates determined by MMT as shown in the
‗customer vouchers'. The taxes shown on the customer vouchers included
service
