security deposit of Rs.75,000/-.
2. The appellant is a custom house agent. In respect of one of the bills of entry dated ... appellant.
3. Proceedings against the appellant with reference to provisions of Custom House Agent Licensing Regulation, 2004 were initiated by issue of show cause notice
Customs Brokers Licensing Regulation, 2013 states
The Principal Commissioner or Commissioner of Customs shall issue a notice in writing to the Customs House Agent within ... requiring the said Custom House Agency to submit within thirty days, to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated
reimbursement of the amounts paid.
* In the Debit notes, the Custom House Agent adds some additional amounts over and above the amounts charged ... agent as per the invoice issued by such steamer agent and pay the remaining service tax amount into the government account under category of Custom
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
Training
and development Services
(v) Canteen Services
(vi) Courier Services
(vii) Customs House Agent Service & Inward freight services
(viii) Consultancy Services
(ix) Commission Agent ... CCE- 2014 (36) STR 1107 (Tri. Del.)
* J.P. Morgan Services (I) Pvt. Ltd. vs. CCE -2016 (42) STR 196 (Tri. Mum.)
(iv) Commission agent
final product and availed Cenvat Credit of Countervailing Value Duties (CVD) of Customs paid on the imported goods under the Cenvat Credit Rules ... Pankaj Shipping & Transport Company (in short M/s PSTC) a Customs House Agent (CHA), for clearance of imported goods from the ports
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI, PRINCIPAL BENCH NEW DELHI
Date of Hearing/Decision:7.4.2016
Customs Appeal No.50267/2016 ... order dated 14.12.2015 of Commissioner of Customs (General), New Delhi for revoking the Customs House Agents licence of the appellant and also ordering
Manish and
Mr. Priyadarshi Manish, Advocates
versus
THE PRINCIPAL COMMISIONER OF CUSTOMS ... Respondent
Through Ms.Sonia Sharma, Senior Standing
Counsel
CORAM:
JUSTICE S.MURALIDHAR
JUSTICE ... said persons, in collusion with the
Petitioner who is a customs house agent (now known as 'customs broker')
acted in collusion to make
sale takes place directly between MGL and the ultimate customers/vehicles and PPs act as agents of MGL for which they get certain service charges ... bills of MGL when they supply CNG to customers/vehicles; that since PPs are acting as agents of MGL, PPs are paying service
Customs and Central Excise in accordance with the provisions of section 127B of Customs Act, 1962. Consequently, proceedings under sections 111 and 112 of Customs ... adjudicating authority imposed a penalty only on Shri Vinod Tomar, the Customs House Agent.
3. Proceedings against Shri Prafulchandra Kataria, who had since expired, were
