https://www.taxtmi.com/caselaws?id=76552 An importer of measuring tapes is treated as a "dealer" within the inclusive definition under the Standards of Weights and Measures Act, 1976 when the importer sells, supplies, distributes or delivers the goods to users or other persons, and is therefore required to obtain registration as an importer under section 47(1). The provision bars import of regulated weights or measures without the requisite registration, and non-registration attracts the customs consequence of confiscation of the goods and imposition of penalty. The position does not extend to a manufacturer acting in that capacity, but applies to an importer who answers the statutory definition of dealer. en-us Mon, 09 Nov 2009 00:00:00 +0530 Mon, 05 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76552 An importer of measuring tapes is treated as a "dealer" within the inclusive definition under the Standards of Weights and Measures Act, 1976 when the importer sells, supplies, distributes or delivers the goods to users or other persons, and is therefore required to obtain registration as an importer under section 47(1). The provision bars import of regulated weights or measures without the requisite registration, and non-registration attracts the customs consequence of confiscation of the goods and imposition of penalty. The position does not extend to a manufacturer acting in that capacity, but applies to an importer who answers the statutory definition of dealer. Case-Laws Customs Mon, 09 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76552