https://www.taxtmi.com/caselaws?id=83225 The Tribunal upheld the decision of the Collector of Customs and Central Excise, holding the power of attorney holders liable for duty payment as owners of the imported goods. Despite the appellants' argument that duty should first be sought from the original importers, the Tribunal determined that the power of attorney holders assumed importer status by actively engaging with the Customs Department, including providing bank guarantees and seeking duty waivers. The Tribunal concluded that the appellants' ownership rights through the power of attorney made them responsible for duty payment, dismissing the appeal. en-us Fri, 15 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 18:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83225 The Tribunal upheld the decision of the Collector of Customs and Central Excise, holding the power of attorney holders liable for duty payment as owners of the imported goods. Despite the appellants' argument that duty should first be sought from the original importers, the Tribunal determined that the power of attorney holders assumed importer status by actively engaging with the Customs Department, including providing bank guarantees and seeking duty waivers. The Tribunal concluded that the appellants' ownership rights through the power of attorney made them responsible for duty payment, dismissing the appeal. Case-Laws Customs Fri, 15 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83225