TMI Blog2015 (12) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... isowned the ownership of the said container. As per section 2(26) of the Customs Act 1962 the importer is a person who cleared the goods for home consumption or claims to be owner of the said goods. Admittedly, in this case the appellant has not cleared the goods for home consumption or not claimed to be the owner of the said goods. Under the said circumstances, the observation of the lower author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 112 of the Customs Act, 1962. 2. The facts of the case are that one consignment of old and worn clothes weighing 25404 kg arrived at ICD Tkd New Delhi on 06.06.2011. No one filed the Bill of Entry for clearance of the said container. On enquiry it was revealed that the said container has been imported in the name of appellant. Therefore, the show cause notice was issued to the appellant for con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice was issued in 2013 is not required to be issued to the appellant as they are not the owner of the imported goods. Moreover, neither they own the goods nor they filed any Bill of Entry. Therefore, the show cause notice was not required to be issued. In these circumstances, he prayed that penalty imposed on the appellant be set aside. To support his contention he relied on the decision in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D New Delhi on 06.06.2011 and remained unclaimed. On enquiry it was found that documents of the said container are in the name of the appellant but appellant has disowned the ownership of the said container. As per section 2(26) of the Customs Act 1962 the importer is a person who cleared the goods for home consumption or claims to be owner of the said goods. Admittedly, in this case the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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