TDS on reimbursement of customs duty to C&F agent

For a normal consolidated bill, deduct TDS on the entire value of the bill. This is because you have to deduct TDS on the income component U/s 194C. 

Dept is taking a stance on the basis of decision in Associated Cements Ltd,  that any sum credited should be subject to TDS... It is not the assessee's job to find the income component in a payment.

However, if the C&F Agent can produce supporting documents that show that the expenses have been incurred exclusively for you, then you deduct only on the clearing charges.... All the customs duty payments receipts should be in your name... and not incurred by the C&F agent in his own name but on your behalf. 

So you will have to get all the supporting documents from him to show that he has only paid your expense, and that he is not making income on the reimbursement of expenses....

Kindly ask to your CHA for two bill one for reimbursment and one for Agency charges. TDs to be deduct only agency charges. but at this time you have recd singal Bill then TDs applicable on gross amount.