https://www.taxtmi.com/caselaws?id=105699 Customs duty liability attaches to the person who actually imports the goods, not merely to the holder of the import licence. Where the bills of entry showed that the transferee importer filed the imports and the licence holder was not the importer, a demand raised against the licence holder could not be sustained. The demand was therefore held unjustified and the appeal succeeded. en-us Thu, 22 Aug 2002 00:00:00 +0530 Wed, 07 Mar 2012 11:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105699 Customs duty liability attaches to the person who actually imports the goods, not merely to the holder of the import licence. Where the bills of entry showed that the transferee importer filed the imports and the licence holder was not the importer, a demand raised against the licence holder could not be sustained. The demand was therefore held unjustified and the appeal succeeded. Case-Laws Customs Thu, 22 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105699