IS CUSTOM HOUSE AGENT (PVT LTD COMPANY) WHO PERFORMS JOB OF HIRING THE
TRUCKS AND SENDING TO THE EXPORTER'S WAREHOUSE FURTHER TO DOCKS AND TO
VESSEL SITE AND PAYING THE SAME TO THE TRANSPORTERS RESPECTIVELY AND
CHARGES FROM THE EXPORTERS WHETHER THE SAME AMT OR WITH SOME
PROFIT.WHETHER THE CUSTOM HOUSE AGENT HAS TO GET HIMSELF REGISTERED FOR
THE GTA SEPERATELY ALTHOUGH THE SAME IS REGISTED UNDER CUSTOM HOUSE
AGENT SERVICES.
FURTHER FOR THE PURPOSE OF THIS WHETHER THE CUSTOM HOUSE IS A GOODS
TRANSPORT AGENCY AS THE FREIGHT IS PAID ON BEHALF OF THE CLIENT.
Custom clearing house is not a goods transpot agency and hence he is not liable to registered under the same . it may further be clarified that in most of the cases custom clearing agent is doing ther services oin behalf of the principal and all the billing from the transporters are also in the name of Principal hence is also not liable to registered ass the receiptant.
However if the billing is in the name of agent then he has to get register as the reciptant.
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