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Innovative Cargo Services vs Commissioner, Customs (Exports)-New ... on 21 February, 2025

), Calcutta reported as 2001 (131) ELT 402, even the decision of the Larger Bench of the Tribunal in the case of J.G. Exports Vs. CC, New Delhi reported as 2000 (121) ELT 754 wherein it was held that there is no obligation on CHA under CHALR to check physically the credentials of the exporter. The prices of the goods and the other prices were entered in the export documents by CHA only in terms of the price stated in the invoices as well as based on the advice of the exporter. Hence contravention of regulations cannot be alleged against the appellant.
Custom, Excise & Service Tax Tribunal Cites 15 - Cited by 0 - Full Document
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