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2017 (9) TMI 925 - AT - CustomsInterpretation of statute - importer - whether or not the appellant is considered to be an “importer” of the impugning goods? - Held that: - the term “importer” is clearly defined in the Act. It includes any owner or any person holding himself out to be importer. These are to be established by factual enquiry - When the appellant denies that he did not import goods and did not hold himself to be the importer of such goods, then it is for the Revenue to categorically establish that the appellant was indeed the owner of the goods. Except for the Bill of Lading which itself is being disputed as a mistaken transaction by the shipper, there is no other evidence on record to hold the appellant as the importer or person behind the importation of such goods. Admittedly, there is no evidence that the appellant received invoice, packing list or remitted any money towards impugning goods. In fact, there are correspondence to show that the appellants protested with the supplier on the receipt of consignment in his name. Without commenting on the genuineness of these correspondents, it can still be concluded that the appellants do not fall within the statutory scope of “importer” under Section 2(26). Misdeclaration of imported goods - penalty - Held that: - Section 46 deals with entry of goods on importation. The importer of any goods shall make entry thereof by presenting to the proper officer, a bill of entry for home consumption in the prescribed form. A bill of entry shall include all the goods mentioned in the Bill of Lading given by the carrier to the consignor. Section 46(4) stipulates that the importer while presenting the bill of entry shall make and subscribe to a declaration as to the truth of the contents of such bill of entry and shall, in support of his declaration produce to the proper officer the invoice, if any, relating to the imported goods - in the present case, there has been no bill of entry filed by any person. The appellants claim that they have not filed any bill of entry - the Bill of Lading is not an assessing document for custom authorities. It cannot substitute a bill of entry - in this regard, the original authority had fallen in error in appreciating the legal provisions. The appellant did not file bill of entry or did not commit any act or omission which will render the goods liable for confiscation. They were contesting their connection/ownership of the impugned goods. The only evidence available is Bill of Lading issued in the name of the appellant. As already noted, the appellant did not make any attempt to clear the goods or abet any other person in clearing the goods - the evidences are not sufficient to bring in penal consequences under Section 112 of the appellant. The impugned order are set aside in so far as it relates to duty liability or penalty as confirmed against the appellant - appeal allowed in part.
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