M/S.Sea Coral Clearing & Forwarding vs The Commissioner Of Customs on 13 July, 2016
In support of his contention, the learned counsel referred to the decisions in the cases of Sindhu Cargo Services Ltd., vs. Commissioner of Customs, Coimbatore reported in 2006 (196) E.LT., 51 (Tri.,-Chennai); Commissioner of Customs, Coimbatore vs. Sindhu Cargo Services Ltd., reported in 2007 (219) E.L.T., 87 (Mad); Sri Kamakshi Agency vs. Commissioner of Customs, Madras, reported in 2001 (129) E.L.T., 29 (Mad); Commissioner of Customs, (General) vs. Worldwide Cargo Movers., reported in 2010 (253) E.L.T., 190 (Bom); and the decision of the Hon'ble Division Bench of this Court in the case of M/s. Cappithan Agencies vs. The Commissioner of Customs, in W.A.No.13 of 2016, dated 22.02.2016, and in the case of D.V.R., Freight Forwarders Pvt., Ltd., vs. Commissioner of Cus., (Imports), Chennai, reported in 2015 (326) E.L.T., 108 (Mad).