Sreemathi CLR-131 vessel
and consignors were complainant and consignee were self and goods were to
be carried from Mundra to Mangalore port.
So from ... Simex Marketing Services Pvt.Ltd. of Mumbai
and consignee were self and goods were to be carried by sea in
M.S.V.Sreemathi
provided by the Railways. Railway receipts are made out showing
the consignee as “Self” which are thereafter endorsed by the consignor to
the buyer ... person’, not to
‘self’. If it is to a ‘person’ then he has to furnish an indemnity note
signed by the ‘consignee’. Sub-rule
self. The goods receipt/ lorry receipt
issued by defendant No. 1 clearly mentioned the quantity, material and its
weight. The relevant documents including the consignee ... consignor is M/s Goyal Brother
Prakashan and consignee is SELF therefore, defendant No. 1 was
supposed to deliver the bundle/ goods to plaintiff
Mediterranean Shipping Co. S.A., ... vs Department Of Income Tax on 7 September, 2012
IN
advertence, the name of the project in place of
consignee's (M/s Aerens Entertainment Zone Limited)
name has been mentioned in documents ... finding that the goods were meant for
self-consumption as these were to be installed by the
consignee in the Festival City, Ludhiana Project. These
Road Roller'
specifying that its for self use using Form No.16.
The consignee is not a registered dealer as per the
KVAT
consignee copy but by delivering the goods to the consignee without the
First Appeal No.605 of 2011. 3
consignee copy, the appellants had committed ... submission of the consignee copy. Rather the name of the consignee was
not mentioned. Rather it was mentioned as "self". The appellants were
dated 18.10.1977 is enclosed
herewith, which is self explanatory.
Since M/s.Kay Import-Export, the new consignee
nominated by you also have failed
expenses is
available in their accounts. The copies of accounts of consignee agents filed
before the A.O. were further submitted before ... accounts of the
consignee agents. Lastly, it was contended that since the reimbursement of
expenses incurred by consignee agents has been less than the actual
reverse of the lorry receipts shows that the goods
addressed to self would be delivered on duplicate receipt and the goods in
the name ... must prove the same. That could be proved only by the consignee
receipting such delivery. Whether or not the lorry receipt is addressed
