Import licence holder not liable for customs duty where another entity made the actual imports and filed the bills of entry.

Customs duty liability attaches to the person who actually imports the goods, not merely to the holder of the import licence. Where the bills of entry showed that the transferee importer filed the imports and the licence holder was not the importer, a demand raised against the licence holder could not be sustained. The demand was therefore held unjustified and the appeal succeeded.

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Issues: Whether duty could be demanded from the holder of an import licence when the actual imports were effected by another entity using that licence.

Analysis: The bills of entry showed that the imports were filed by the transferee importer and not by the licence holder. The liability to pay customs duty attaches to the person who imports the goods, and not merely to the person in whose favour the import licence was issued. On that footing, a demand raised against the licence holder, who was not the importer, could not be sustained.

Conclusion: The duty demand against the licence holder was not justified and the appeal succeeded.

Ratio Decidendi: Customs duty cannot be demanded from a person who was only the holder of the import licence and not the actual importer of the goods.

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