additions of Rs. 1531108/- the payment made to M/s
Pooja Freight Forwarders, the intermediary agent on the
behalf of appellant regarding in land haulage ... made to M/s Pooja Freight
Forwarders the intermediary agent on account of as noted
below: .
S. No. Nature of Expenses Amount
Para
2.1-3 which are as follows:
"2.1The freight forwarders may deal with the
exporters as an agent of an airline/carrier/ocean ... freight with the
airline/carrier/ocean liner as well as the actual rate
with the exporter. The invoice is raised by the freight
forwarder
copy of the
Shipping Bills were forwarded to the Freight Forwarder.
3. According to the appellant, since the contract between
appellant and buyer ... Goods. Thereafter,
4. the Goods
5. FMS
6. the Freight Forwarder
4
C/51488, 52124/2022
the Freight Forwarder, being the representative of the buyer
appellant would send
4. the Goods
5. FMS
6. the Freight Forwarder
3
C/50760/2020
the goods along with the export documents, such ... copy of Shipping Bills were forwarded to the Freight Forwarder.
3. According to the appellant, since the contract between the
appellant and the buyer
same as that declared to HMRC5
at load point by freight forwarder of exporter, M/s Bentley
Motors Ltd and, hence, warranted additions as prescribed ... only be top-
up over normal freight and by reliance on the other element,
viz., declaration by freight forwarder being identical to price
C/50995
Sunrise Freight Forwarders P Ltd vs Commissioner Of Customs-Nhava Sheva-I on 27 June, 2024
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
MUMBAI
WEST ... passed by the Commissioner of Customs (NS-I), Nhava Sheva.]
Sunrise Freight Forwarders Pvt Ltd
310, Monarch Plaza, Plot No. 56, Sector-11
CBD Belapur
short).
During the relevant period, NLPL was engaged as the
freight forwarder for certain consignments imported
by one Mr. Sushil Kumar Singh, Proprietor ... submitted by the appellant that he
had been appointed as the freight forwarded in
respect of the following three consignments: -
Airway Bill Bill of Entry
particular country which was
4. the Goods
5. FMS
6. the Freight Forwarder
3
C/55675/2023
„Panama‟ or „Netherlands‟ in this case and accordingly ... copy of the Shipping Bills were forwarded to the Freight
Forwarder.
3. According to the appellant, since the contract between
appellant and buyer
paragraphs flow from the
application of these two rules.
2.1 The freight forwarders may deal with the exporters as an
agent of an airline/carrier ... freight with the
airline/carrier/ocean liner as well as the actual rate with the
exporter. The invoice is raised by the freight forwarder
year 2006, which is engaged in the business of freight
forwarding services, logistics and distribution services. The assessee is wholly held
subsidiary of CCH Robinson ... adjustment on international Rs.6,14,87,286/-
transaction relating to Freight forwarding
income
Downward adjustment with regard to Rs.7,27,51,576/-
Corporate
