https://www.taxtmi.com/caselaws?id=90892 For customs penalty purposes, the person who actually arranges shipment, files the bill of entry, and completes clearance formalities is treated as the importer. Section 147 of the Customs Act, 1962 applies only where a required act is done by another person at the importer's instance; it does not extend penal liability to a licence holder or alleged principal merely by reason of that status. Because the offending import without a valid licence was carried out by the letter-of-authority holder, the appellant could not be penalised. The penalty order was therefore unsustainable and the appeals succeeded. en-us Tue, 09 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 13:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90892 For customs penalty purposes, the person who actually arranges shipment, files the bill of entry, and completes clearance formalities is treated as the importer. Section 147 of the Customs Act, 1962 applies only where a required act is done by another person at the importer's instance; it does not extend penal liability to a licence holder or alleged principal merely by reason of that status. Because the offending import without a valid licence was carried out by the letter-of-authority holder, the appellant could not be penalised. The penalty order was therefore unsustainable and the appeals succeeded. Case-Laws Customs Tue, 09 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90892