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Case Briefs Tribunals/Commissions/Regulatory Bodies

Mark-up earned by purchasing & selling cargo space from shipping lines not liable to service tax: CESTAT

The assessee-appellant contended that they acted on principal-to-principal with both the customers (shipper) and the shipping line/airline. A freight forwarder may act as principal and raise invoice to the exporter on his own account, providing transportation of goods and is not acting as “intermediary”.

Case Briefs High Courts

Does seized goods may be released in favor of an ‘owner’ or an ‘importer’ under Section 110-A Customs Act? Bombay High Court analyses

Nothing could prevent the legislature from specifically incorporating a provision in Section 110-A Customs Act, 1962 to also entitle, besides an owner, an importer, a beneficial owner or any person holding himself to be an importer to claim a right to seek provisional release of goods in terms of Section 110-A of Customs Act, 1962