https://www.taxtmi.com/caselaws?id=86086 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. en-us Mon, 30 Dec 1996 00:00:00 +0530 Wed, 10 Aug 2011 11:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86086 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. Case-Laws Customs Mon, 30 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86086