Customs or Assistant
Commissioner of Customs.
(2) The Commissioner of Customs may, on receipt of the written
statement from the Customs Broker, or where ... Deputy Commissioner of
Customs or Assistant Commissioner of Customs, as the case
may be, and shall require the Customs Broker to submit, within
the specified
import or export of
goods at any customs station.
21. Similarly, Rule 2(c) of the Customs Broker Licensing Regulations,
2013 states as follows ... export of goods at any Customs Station."
Hence, even as per these regulations, a customs broker acts as agent
for the transaction
Customs House Agents
Licensing Regulations 2004 („CHALR 2004‟) to work as customs house
agent („CHA‟)/ Customs Broker (CB). The said license was valid ... imposing penalty:
(1) The Commissioner of Customs shall issue a notice in
writing to the Customs Broker within a period of ninety days
from
Customs Act, 1962
('Act').
4. The SCN dated 6th July 2010 was adjudicated by the Commissioner of
Customs (Export) by Order-In-Original ... time
limits as mandated under the CHALR, 2004, as replaced by Customs Broker
Licensing Regulations, 2013 (CBLR, 2013) had not been adhered to.
Written submissions
Manish and
Mr. Priyadarshi Manish, Advocates
versus
THE PRINCIPAL COMMISIONER OF CUSTOMS ... Respondent
Through Ms.Sonia Sharma, Senior Standing
Counsel
CORAM:
JUSTICE S.MURALIDHAR
JUSTICE ... collusion with the
Petitioner who is a customs house agent (now known as 'customs broker')
acted in collusion to make illegal import
maintenance deposits received from customers; security deposits
received from tenants for leasing out of properties; security deposits
received from vendor/brokers/employees as performance sureties ... requirement of obtaining the
consents/no objections of the customers, joint development partners,
tenants, vendors/brokers etc., as prayed for by the applicants, is
dispensed
Provision of Service
Rules, 2012 which defines the intermediary as ―a broker or an agent or any
other person, by whatever name called, who arranges ... para 5.9.6 of the ‗Taxation of Services: An
Education Guide' by CBEC to determine whether a person is acting as an
intermediary
M/S L.G Electronics India (P) Ltd vs Dinesh Kalra on 8 July, 2016
broker on the sale or purchase of securities including the
commission or brokerage by the stock-broker to any sub-broker;
(b) the adjustments made ... amount received by the rail travel
agent from the Railways or the customer,
but does not include -
i. initial deposit made by the subscriber
National Petroleum Construction ... vs Director Of Income Tax (International ... on 29 January, 2016
Author: Vibhu
