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1 - 10 of 14 (0.40 seconds)M/S. Ashiana Cargo Services vs Commissioner Of Customs (I&G) on 14 March, 2014
10.3 In this context, we also refer to the decision
rendered in the case of M/s. Ashiana Cargo Services Vs.
Commissioner of Customs (I&G) [2014 (302) ELT 161
(Del.)], wherein it was held as under:-
Section 14 in The Customs Act, 1962 [Entire Act]
Kunal Travels (Cargo) vs Commissioner Of Customs (Import & ... on 27 March, 2017
9.4 The Hon'ble High Court of Delhi in the case of
Kunal Travels (Cargo) Vs. Commissioner of Customs (I&G),
New Delhi [2017 (354) ELT 447 (Del.)] has held that
Customs House Agents are only processing agent of
documents for clearance of goods through Customs House.
Commisssioner Of Customs vs Shiva Khurana on 14 January, 2019
9.6 The Ld. Advocate has also referred to the decision
in the case of Commissioner of Customs Vs. Shiva Khurana
[2019 (367) ELT 550 (Del.)]. The relevant paragraphs
extracted as under:-
The Customs Act, 1962
Section 17 in The Customs Act, 1962 [Entire Act]
Section 13 in The Customs Act, 1962 [Entire Act]
Section 114 in The Customs Act, 1962 [Entire Act]
Commr.Of Customs vs M/S K.M.Ganatra & Co. on 14 January, 2016
Commissioner of Customs Vs. KM Ganatra & Co. [2016
(332) ELT 15 (SC)]
iv. Kunal Travels (Cargo) Vs. Commissioner of Customs (I&H)
[2017 (354) ELT 447 (Del.)]