Import documents determine customs duty liability when the Bill of Entry stands in a party's name despite private arrangements.

Where the Bill of Entry and invoice stood in the appellants' name, they were treated as the importers for customs duty purposes under the Customs Act, 1962. A private arrangement with another party did not displace the department's right to recover duty from the person shown as importer in the import documents. Recovery of duty from the appellants was upheld because the import documents fixed them as the liable importers.

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Issues: Whether the appellants could avoid customs duty liability on the ground that another party was the actual importer, despite the Bill of Entry standing in their name.

Analysis: The Bill of Entry was issued in the appellants' name, and the invoice was also on account and risk of the appellants. On that basis, they were treated as the importers for practical purposes under the Customs Act, 1962. Any private arrangement with another party did not displace the department's right to recover the duty from the person shown as importer in the import documents.

Conclusion: The appellants were liable as importers, and the recovery of duty from them was upheld.

Ratio Decidendi: Where the Bill of Entry and related import documents stand in a person's name, that person can be treated as the importer for customs duty liability, notwithstanding any private contract with another party.

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