Customs Electronic Data Interchange System”
Under Regulation 2(e) , “ICEGATE” is the customs automated system of the
Central Board of Indirect Taxes and Customs. Regulation ... person authorised by him who has a valid licence under
the Customs Brokers Licensing Regulations, 2013 or any other regulation dealing with the similar matters
crept in while filing of
shipping bills was attributable to the customs broker, and that the appellant, if
so advised, could pursue his remedies against ... were filed electronically on
the ICEGATE platform through the appellant’s customs broker. It so happened
that in the column requiring a declaration of intent
Schaumberg, Illinoise since 1993. They could not act as a
Custom House Broker to clear the goods through US Customs as they
would need ... Chand Deep
Chand did not furnish us with details of their customs house broker,
although we did request this information on a number of occasions
which is as under:
Item Description of Custo Qty. Unit Assessabl Customs
Sr. Goods ms in price e Value Duty (in
No. Tariff ... undervalued. Statements under Section 108 of the Customs
Act of the respondent and the customs broker were recorded
on 23rd February 2018. The appellant
invalid on account of vagueness or
uncertainty. When the customers or the brokers paid the
impugned amounts to the assessee earmarking them for
"Dharmada ... vagueness or uncertainty, and it is,
therefore, clear that when the customers or brokers paid the
impugned amounts to the assessee ear-marking them
messenger in the
exclusive employment of the insured;
(c) any customer or broker or their customer or
angadias or cutters or goldsmiths in respect
only holding the same in trust. The
relationship between a share broker and customer
is one of trust. In this view of the matter
items I and
3, from Broker Shanthi Lal for a sum of Rs. 4872/-, and that
these brokers had not issued any bills or receipts ... Collector of Customs to
Bhoormull through his solicitors requiring him to produce
within a week the purchase receipts, bills, vouchers,
Customs auction-receipts, Central excise
tract. In a bare authority conferring power on a broker for
introducing a customer, these stipulations would ordinarily
find no place. The words ... custom; no evidence was brought to show that the position of
a house or estate agent resembles that of a broker on the
Stock Exchange
father and the son were managing the business of the
firm. The Customs officers received a secret information
that smuggled diamonds have been kept ... name
the brokers, the petitioners Nos. 1 and 2 stated that the
brokers would not come forward to confirm the deal. The
Customs officers also
