Levy of penalty on CHA and Clearing and forwarding agents - Role ...

Case Laws Customs

October 19, 2023

Levy of penalty on CHA and Clearing and forwarding agents - Role restricted to filing of the documents -The contention of the Appellants agreed upon that they cannot be held responsible for over invoicing if any, done by the exporter for the purpose of getting excess drawback. - AT

View Source

← Previous Next →

Levy of penalty on CHA and Clearing and forwarding agents - Role ...

Case Laws Customs

October 19, 2023

You may also like:

Levy of service tax - clearing and forwarding agent service or not - the activity carried out by the appellant was not that of the clearing and forwarding agent as the...

Penalty levied u/s 112(b) of Customs Act challenged due to lack of proper evidence. Appellant obtained PNR movement documents from steamer agent for cargo movement from...

Levy of penalty on CHA - allegation of abetting some unscrupulous exporters - mens rea - The CHA are merely but processing agent on documents of clearance of goods...

Clearing and forwarding agent service or not - providing certain services as Agent to maintain constant liaison with the Railways for the actual placing of coal rakes -...

Classification - C&F Agent - mere procuring or having orders for the principal by an agent on payment of commission basis would not amount to providing services as...

Validity of demand against the clearing and forwarding agent in the absence of Service of SCN - In the present case, admittedly no notice has been issued to the clearing...

Penalty u/s.271AAB - Belated filing of regular return after search - Penalty cannot be levied u/s.271AAB of the Act, in respect of income disclosed in regular return of...

Penalty u/s 271(1)(c) - Penalty order did not specify the particular limb under which penalty u/s 271(1)(c) is levied. AO has not specified that penalty is either levied...

Penalty levied u/s 272A(2)(k) – delayed filing of e-TDS returns- AT

Clearing and forwarding (C&F) Agent service - 'freight rebate' and 'primary freight rebate' - Merely because the amount is routed or received through...

Nature of activity - Clearing and forwarding agents - appellant is free to sell the goods to his customers in small lots. Such permission given to the assessee in the...

Quantum of penalty under section 10(A) of the CST Act - The Tribunal after detailed analysis, came to the conclusion that there was mensrea on the part of the petitioner...

Penalty on CHA - There was a serious lapse on part of the CHA in verifying the KYC before taking up the Custom clearance of consignment of rough diamond - levy of...

Levy a penalty u/s 271G - default of non-submission of documents within stipulated period as required u/s 92D(3) - Though there is a delay on the part of the assessee to...

Classification of services - discount received against their own export consignment from the shipping agents - the appellant has not rendered any services of clearing...

Quick Updates: