https://www.taxtmi.com/caselaws?id=109182 Importer status under customs law extends to the owner or person holding itself out as importer between importation and clearance for home consumption. The person that filed the bill of entry and undertook clearance remains the importer for customs proceedings, notwithstanding a high seas sale or an unpaid seller's claim. A high seas seller or unpaid seller cannot displace that recognised importer to challenge adjudication. Consequently, the appellant lacked locus standi to maintain the appeal, which was not maintainable and was dismissed along with the stay application. en-us Thu, 19 Sep 2002 00:00:00 +0530 Fri, 06 Apr 2012 13:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109182 Importer status under customs law extends to the owner or person holding itself out as importer between importation and clearance for home consumption. The person that filed the bill of entry and undertook clearance remains the importer for customs proceedings, notwithstanding a high seas sale or an unpaid seller's claim. A high seas seller or unpaid seller cannot displace that recognised importer to challenge adjudication. Consequently, the appellant lacked locus standi to maintain the appeal, which was not maintainable and was dismissed along with the stay application. Case-Laws Customs Thu, 19 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109182