https://www.taxtmi.com/caselaws?id=98490 Customs duty liability followed the actual importer of the goods, and a person who merely held or transferred an advance licence could not be treated as the importer under Section 2(28) of the Customs Act, 1962. Since the goods were imported and cleared by the transferee company under the bill of entry, recovery of any short levy or non-levy lay against that importer and not against the appellant. The duty demand and penalty on the appellant were therefore unsustainable, and the Department was left free to proceed against the importer if advised. en-us Wed, 21 Mar 2001 00:00:00 +0530 Fri, 20 Jan 2012 17:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98490 Customs duty liability followed the actual importer of the goods, and a person who merely held or transferred an advance licence could not be treated as the importer under Section 2(28) of the Customs Act, 1962. Since the goods were imported and cleared by the transferee company under the bill of entry, recovery of any short levy or non-levy lay against that importer and not against the appellant. The duty demand and penalty on the appellant were therefore unsustainable, and the Department was left free to proceed against the importer if advised. Case-Laws Customs Wed, 21 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98490