category of Courier
Agent. In the case of export prepaid they being the
courier agent have paid the service tax on the
entire freight collected ... Appellants, and in
case of Import Prepaid and Export Freight Collect,
appellants have provided Courier Agency Services to
UPS Worldwide.
6.6 In the agreement
some of the exports
are made by the petitioner directly and in some
cases, such exports are made through recognized
courier services. It is this ... account of systematic mode of
transportation provided by courier agencies. When a
courier agency thus, exports goods in a container or
a consignment, it would
Appellant. That error had
happened due to miscommunication between the
exporter, courier and the Appellant and there was no
intention to evade duty. They themselves ... responsibility of the Appellant importer
to inform the exporter and the courier to mention
6 C/268/2009
correct details in the documents. Further
Appellant. That error had
happened due to miscommunication between the
exporter, courier and the Appellant and there was no
5 C/469,473/2009
intention ... responsibility of the Appellant importer
to inform the exporter and the courier to mention
correct details in the documents. Further the Bill of
Entry could
during x-ray of the goods meant for
export through DHL Courier Company being done at
New Courier Terminal Near IGI Airport, New Delhi ... Duty Manager DHL in respect of
regulation 13 of Courier Import and Export
Clearance Regulation was Ex. PW-4/B, the letter
dated
granting provisional refund on the
exports made by the petitioners on the ground that the
exports were made through couriers and that the
Circular dated ... dispute the petitioners' actual
exports and further that in the past, even the exports
made through Couriers, were qualified for provisional
refund.
Notice returnable
2017 & ITA.No. 4685 TO 4691/MUM/2017
M/s. Sejal Exports (India)
ITA.No. 3865 TO 3870/MUM/2017 ... goods from
branch to head office through courier or person. Even otherwise all the
goods are exported out of India, Bills serve the purpose
heroin and of attempting to
export the heroin to China by concealing it in a courier parcel and
having, thereby, committed offences punishable under Sections
that on 29.08.2013 during X ray of goods meant for export
through DHL Courier Company, being done at New Courier Terminal
Near IGI Airport ... export by Flight
NO.BA0142 dated 25.08.2013 from the Delhi to LHP and was listed
at serial No.146 of Courier Shipping Bill
Amrinder assertedly
inter alia disclosed that he used to export
pseudoephedrine and methaqualone through
the courier services provided by accused
Amrinder and pursuant
