9911796707
TMI Blog2013 (1) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... ls on the importers under different heads like airfreight charges, AC charges, collect fee, AC delivery/courier/break bulk charges, AC-CAF charges, AC-Delivery order charges - Amount collected from the importers as airfreight charges which were in excess of the actual freight charges - Held that:- The submissions on behalf of the assessee that the differential amount is a profit made in freight ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entation relating to the cargo so arrived and handed over the delivery orders to the concerned importers, who, thereafter got the goods cleared from the customs/airlines. The appellants have raised bills on the importers under different heads like airfreight charges, AC charges, collect fee, AC delivery/courier/break bulk charges, AC-CAF charges, AC-Delivery order charges. They have paid service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y them. The entire activities relating to picking up the cargo, consolidation and forwarding were undertaken by their foreign counterparts. They have merely handled the documentation apart from tying up with their counterparts and the margin available to them is only in form of profit in transportation charges. 4.2. Referring to definition of cargo handling services, he submits that their activi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e finding of fact that they have acted as console agents. In view of the above, we hold that the appellants have not made out a prima facie case for total waiver of the dues as per the impugned order. 7. Considering the entire facts and circumstances of the case, we direct the appellant to deposit a sum of Rs.25 lakhs (Rupees twenty five lakhs only) within six weeks and report compliance to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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