2009 as per the Regulation 5(3) of the Courier Imports & Exports (Clearance) Regulations, 1998, declaring the goods as Gift items, garments and chocolates ... respondent are not the importer but are courier and are working under Courier Imports & Exports (Clearance) Regulations, 1998. It is his submission that
export to
U.K. and U.S. by M/s. Anshanu Exports, Ahmedabad at Air Cargo
Complex, Ahmedabad. Examination of the courier parcels booked ... White Coloured powder substance' from the
courier parcels of M/s Anshanu Exports at Air Cargo Complex,
Ahmedabad under Panchnama dated
appellant in relation to export of goods. It refers to the objective through service, should not be exported. Keeping in view the same, the service ... dispute that the goods have been exported. There is also no dispute that courier service has been availed. The only objection Revenue has taken
same time, expenses like courier charges, clearing &
forwarding charges relating to export of articles or things were not deducted from the
Export Turn Over ... bank guarantee required at the time of export and as
such, the same is incidental to the export business of the assessee. Hence, the other
expenditure of Man power division to Export Division thereby
restricting the profits of the export unit. Assessee unsuccessfully
contested before ... fact assessee's
own allocation of postage and courier was almost three times to
export division than manpower division whereas AO allocated only
included in the export turnover. Moreover, if the expenses
are to be excluded from the 'export turnover' then the same are also ... respect of mobile, land line, courier charges etc, same are not part of
export turnover. Now, nothing has been placed before us to show that
unit or developer through courier, customs officer in the zone shall assess the goods as per the Courier Import and Export (Clearance) Regulations
number and date of Shipping Bill, description of export goods, number and date of export invoice. Examination of claim documents indicate that Shipping Bill ... mentioning Shipping Bills and details of exports in the Bills are for correlating that bills are for export. These details are required to be mentioned
certain amendments in the five notifications, mentioned therein.
(iii) The Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2012 published in Notification
paid on the input services i.e. Courier Services and Transportation services utilised by the appellant for export of the goods. Both the lower authorities ... self attested copies of shipping bills, courier bills, bills of lading, MRs of invoices indicating actual export of the goods.
3. Learned representative
