https://www.taxtmi.com/caselaws?id=204283 A person who files the Bill of Entry and holds a valid Import and Export Code may be treated as the importer where there is no evidence that another person held itself out as owner of the goods. On those facts, foreign trade contravention is not established, and the resulting confiscation and penalties under the Customs Act cannot be sustained. The decisive point is the absence of material displacing the filer's importer status, which removes the foundation for enforcement action based on alleged misidentification of the importer. en-us Tue, 22 Jun 2010 00:00:00 +0530 Fri, 27 May 2011 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204283 A person who files the Bill of Entry and holds a valid Import and Export Code may be treated as the importer where there is no evidence that another person held itself out as owner of the goods. On those facts, foreign trade contravention is not established, and the resulting confiscation and penalties under the Customs Act cannot be sustained. The decisive point is the absence of material displacing the filer's importer status, which removes the foundation for enforcement action based on alleged misidentification of the importer. Case-Laws Customs Tue, 22 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204283