customers or clients of goods
transport operators and forwarding and clearing agents. There
are three main grounds on which they have based their
challenge. They ... clearing and forwarding agent to a client,
shall be the gross amount charged by such
agent from the client for services of clearing
and forwarding
clear from a reading of sub-section (1) of the said
Section 38 , it is not every clearing or forwarding agent or dalal or
person ... forwarding or clearing agents or dalals or persons transporting
goods it intends to bring within the ambit thereof. To clearing and
forwarding agents, dalals
broker, a commission agent, a deal credere agent, a dealer's agent, an auctioneer or any other mercantile agent by whatever name called ... consignee. It is not clear from the said Act or otherwise that the clearing or forwarding agent or 'dalal' or person transporting goods
Central Excise Act, 1944(1 of 1994); (12) "clearing and forwarding agent" means any person who is engaged in providing any service, either directly ... including container feeder services; (j) to a client by a clearing and forwarding agent an relation to clearing and forwarding operations in any manner
orders and was not concerned with the clearing and forwarding operations was not a clearing and forwarding agent, but was only a commission agent ... relation to clearing and forwarding operations" and that the definition of "clearing and forwarding agent" makes it clear that all services rendered
mere 'forwarding agent'. A mere forwarding agent, who does not receive goods into his custody, but, as agent for shipper, merely contracts ... relation to clearing and forwarding operation. Merely because the appellant had once got registered as a clearing and Forwarding agent for the purpose of Service
read as
under:
" Section 42 : Furnishing of information by clearing and
forwarding agent etc.
(1) Every clearing, booking or forwarding agent or
any other ... documents are not sufficiently
clear and intelligible the said authority may direct any
clearing, booking or forwarding agent or dealer or the
persons transporting goods
Commissioner is empowered to call for information from clearing and
forwarding agents to give certain particulars in respect of transaction with
any dealer ... original petitioners Swastik Roadways were carrying on
business of clearing and forwarding agents. They used to receive goods for
being consigned to places outside
observed that
the service should be connected with clearing and forwarding operations.
The 'clearing and forwarding' operations would be various activities having
bearing ... characteristics of 'forwarding agents' are narrated in the
following manner:
“442. Characteristics of forwarding agents. A forwarding agent is one who
carries
Bench of the
Tribunal would show that clearing and forwarding operations cannot be
dissected into clearing and forwarding. Indeed such operations would fall ... relation to clearing and
forwarding operations, in any manner' contemplates only one person
rendering service as 'clearing and forwarding agent' in relation
