reimbursement of expenses relating to port and handling charges claimed
by Customs House Agents ?"
Mr. Subhas Agarwal, learned Advocate appearing for the applicant/
assessee ... other for customs clearing expenses
which were in the nature of reimbursement relating to Port and Handling
charges claimed by Customs House agents.
The learned
with various procedures, including the offences under the
Customs Act to act as a Custom House Agent would show that, while acting as Custom
House ... above decisions lay down that the Customs Broker (or Custom House Agent) is
a very important person in the transactions in the Custom House
with various procedures, including the offences under the Customs Act to
act as a Custom House Agent would show that, while acting as Custom
House ... above decisions lay down that the Customs Broker (or
Custom House Agent) is a very important person in the transactions
in the Custom House
Regulation 20 - (1) The Commissioner of Customs shall
issue a notice in writing to the Customs House Agent
stating the grounds on which ... said Deputy Commissioner of Customs or Assistant
Commissioner of Customs.
(3) The Deputy Commissioner of Customs or Assistant
Commissioner of Customs shall, in the course
section
146 of the Customs Act, 1962 (52 of 1962), and in supersession of
the Customs House Agents Licensing Regulations, 1984, except as
respect things ... been employed or engaged
by a licensed Customs Broker under these regulations or the Customs
House Agents Licensing Regulations, 1984 or the Customs House
Agents
dated
08.01.2003 covers the period 09.09.1997 to 31.03.2002, in
respect of Custom House Agent services as well as Steamer
Agent Services. Part of the demand ... section 146 of
the Customs Act, 1962. A person is permitted to operate as a
custom house agent, temporarily under regulation 8(1) and
permanently
dated
08.01.2003 covers the period 09.09.1997 to 31.03.2002, in
respect of Custom House Agent services as well as Steamer
Agent Services. Part of the demand ... section 146 of
the Customs Act, 1962. A person is permitted to operate as a
custom house agent, temporarily under regulation 8(1) and
permanently
dated
08.01.2003 covers the period 09.09.1997 to 31.03.2002, in
respect of Custom House Agent services as well as Steamer
Agent Services. Part of the demand ... section 146 of
the Customs Act, 1962. A person is permitted to operate as a
custom house agent, temporarily under regulation 8(1) and
permanently
dated
08.01.2003 covers the period 09.09.1997 to 31.03.2002, in
respect of Custom House Agent services as well as Steamer
Agent Services. Part of the demand ... section 146 of
the Customs Act, 1962. A person is permitted to operate as a
custom house agent, temporarily under regulation 8(1) and
permanently
dated
08.01.2003 covers the period 09.09.1997 to 31.03.2002, in
respect of Custom House Agent services as well as Steamer
Agent Services. Part of the demand ... section 146 of
the Customs Act, 1962. A person is permitted to operate as a
custom house agent, temporarily under regulation 8(1) and
permanently
