customs brokering business by using the licence of M/s Vignesh Freight Forwarders Pvt Ltd because none of their own employees had been granted customs ... appellant had sub-let the licence of M/s Vignesh Freight Forwarders Pvt Ltd. The third article reproduces Regulation 17(9) and alleges contravention thereof
Freight Forwarders Pvt. Ltd vs Airport, Mumbai on 1 January, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI ... circulated to the Departmental authorities?
:
Yes
B.K. Freight Forwarders Pvt. Ltd.
Appellant
Vs
Commissioner of Customs
Airport, Mumbai
Respondent
Appearance:
None for the appellant
person seeking container. She submits that in the present case, other freight forwarder sought the container from the appellant and the KYC norms ... said freight forwarder was complied with, therefore there is no non-compliance of KYC Norms on the part of the appellant. She further submits that
business of booking of cargo on behalf of airlines, shipping lines, freight forwarders/freight consolidators for which they charge an amount from the clients under ... received:
i. airline incentives income;
ii. net/surplus income earned as freight forwarder;
iii. Income earned as charge collection fees.
3. Revenue wanted
origin not mentioned. Therefore, the appellant informed to the overseas freight forwarder M/s. Encore Forwarding Inc., New York who booked the consignment. Thereafter ... goods are not matching with the photographs sent by the overseas freight forwarder M/s. Encore Forwarding Inc., New York. He submits that from
manufactured by the appellant.
b. Demand of duty on Freight, Forwarding, Packing and Insurance Charges
i) The charges are collected only towards freight and insurance ... this amount figures in Annexure-B in a different nomenclature as Freight, Forwarding, Packaging and Inland Charges. It is submitted that it is the comprehension
ibid.
5. The Honble Delhi High in Shankar Clearing & Forwarding vs. C.C. (Import & General ... Genral), New Delhi 2014 (308) ELT 146 (Tri-Del. ), in Om Freight Forwarders Pvt. Ltd. vs. C.C. (General), Mumbai
from the shipping lines who get this reimbursed either from the freight forwarders or from the exporters. These are Port Charges only. It is claimed
Delhi Zone , 2015 (315) E.L.T. 496 (Del.),
( iv) Transit Freight Forwarders vs. Commissioner of Customs , order dated ... Delhi High Court. In the matter of Transit Freight Forwarders (supra), the Hon'ble Kerala High Court was not inclined to exercise their extraordinary
followed by M/s. Masterstroke Freight Forwarders Pvt. Ltd. 2015-TIOL-2847-HC-MAD-CUS] as well as Saro International Freight System-2015-TIOL
