Supreme court in the case of Commissioner of Customs, Mumbai Vs.
Tex-age and others reported in 2017(11) SCC 380 has declined to
interfere ... dispensing
5
of pre-deposit stating therein the appellant is a Custom House Agent only and
not the claimant of drawback and, therefore, the condition
Supreme court in the case of
Commissioner of Customs, Mumbai Vs. Tex-age and
others reported in 2017(11) SCC 380 has declined to
interfere ... dispensing of pre-deposit stating
therein the appellant is a Custom House Agent only and not the
claimant of drawback and, therefore, the condition
justified in
reducing the penalty imposed under Section
112(a) of the Customs Act, 1962 without any valid
reasons more so in the light ... goods, called for a detailed container-wise packing list from the Customs
House Agent (CHA). It appears that the CHA submitted unsigned copies
respect of 12. the following three categories of service
ie., (i) Customs House Agents Services, (ii) Shipping
Agents and Container Services and (iii) Services
taxable output services. The services mentioned in para 5
interalia are Custom House Agent Services, Advertising
Agency Services, Architect Services, BAS, BSS, Interior
Decorator Services
taxable output services. The services mentioned in para 5
interalia are Custom House Agent Services, Advertising
Agency Services, Architect Services, BAS, BSS, Interior
Decorator Services
taxable output services. The services mentioned in para 5
interalia are Custom House Agent Services, Advertising
Agency Services, Architect Services, BAS, BSS, Interior
Decorator Services
supplier or
(7)
Appeal No: E/30513, 30603 & 30898/18
Customs House Agent, who shall present the invoice clearly marked
original, duplicate and triplicate
supplier or
(7)
Appeal No: E/30513, 30603 & 30898/18
Customs House Agent, who shall present the invoice clearly marked
original, duplicate and triplicate
supplier or
(7)
Appeal No: E/30513, 30603 & 30898/18
Customs House Agent, who shall present the invoice clearly marked
original, duplicate and triplicate
