TMI Blog2017 (12) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... ly in full force to such imports. In the case in hand, undoubtedly the goods got cleared from the SEZ unit of Anita exports and was examined in the DTA wherein some discrepancy were found out, if that be so, the importer of the said goods from DTA is required to discharge the duty, if any, is the law as it is not the case of the Revenue that the importers were non-existent. The appellant Anita Exports cannot be considered as an importer, in the facts and circumstances of this case. Accordingly, no duty liability arises and hence goods even if they are liable for confiscation no duty liability arises on the appellant herein. The case in hand, since the goods area mutilated goods and the appellant being held as not an importer, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t properly mutilated. The report was called from appraiser, which was in favour of the appellant Anita Exports. Despite this, a show cause notice was issued which was adjudicated and demand of Customs Duty, interest thereof and penalty were imposed after reclassification of the goods and the goods were held as liable for confiscation and allowed to be redeemed on payment of redemption fine. Appeals preferred before the First Appellate Authority, were also rejected. 4. Ld. Counsel submits that one of questions of law which has been contested by them before the lower authorities was that duty liability and the consequent interest and penalty on reclassification of the goods, if any, and the confiscation thereof, cannot be passed on to this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich would indicate that after clearance of the goods who has to be considered as importer. The said definition is reproduced below : Section 2(26) importer , in relation to any goods at any time between their importation and the time when they are cleared for home consumption, includes any owner or any person holding himself out to be the importer; 7. It can be seen form the above reproduced definition of importer , the appellant Anita Exports cannot be considered as an importer, in the facts and circumstances of this case. Accordingly, no duty liability arises and hence goods even if they are liable for confiscation no duty liability arises on the appellant herein. 8. I find that examination report of appraisal indicate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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