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2014 (2) TMI 828 - AT - CustomsEvasion of antidumping duty - mis-declaration of country of origin in the import of vitrified tiles falling under CTH No.6907 - Imposition of interest and penalty - Interpretation of the definition of importer as given in Section 2(26) of the Customs Act, 1962 - Held that:- there is no categorical admission of the appellant herein that he had financed the entire operation, on the contrary it is otherwise. In view of the factual finding hereinabove, we find that the adjudicating authority recording the finding as to the finances relating to import are done by the appellant, seems to be incorrect. It is also to be recorded that investigating authorities have not traced one Shri Danny of Singapore and recorded any statement. Definition of importer as mentioned in Section 2(26) of Customs Act, 1962 would not cover the appellant, as it is undisputed that the appellant had not filed any Bill of Entry - importer under Section 2(26) is a person who has filed the Bills of Entry for the clearances and has paid the Customs duty - Decided in favour of assessee.
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