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2011 (12) TMI 262 - CESTAT, AHMEDABADClearing & Forwarding Versus Custom House Agent - liaisoning between the exporter and importer - licensed CHA by collecting documents and forwarding the same to CHA - coordinating clearance of the goods from Port into the vessel - Transport services not undertaken - purchased space of ocean going vessels and in turn sold the space to the exporter for a profit - Held That:- In view of Larsen & Toubro (2006 (6) TMI 3 - CESTAT NEW DELHI) and Kulcip Medicines (2009 (2) TMI 89 - PUNJAB AND HARYANA HIGH COURT), service to be treated as Custom House Agent.
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