https://www.taxtmi.com/caselaws?id=244234 The Tribunal concluded that the appellant was not the importer under Section 2(26) of the Customs Act, 1962, as he did not file the Bills of Entry. The adjudicating authority's findings on the appellant's financing role were deemed incorrect. The impugned order was overturned, and the appeals were granted. The Tribunal emphasized that the importer is the entity filing the Bills of Entry and paying customs duty, which in this case, were the entities in whose names the Bills of Entry were lodged. en-us Mon, 27 Jan 2014 00:00:00 +0530 Tue, 02 Sep 2014 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244234 The Tribunal concluded that the appellant was not the importer under Section 2(26) of the Customs Act, 1962, as he did not file the Bills of Entry. The adjudicating authority's findings on the appellant's financing role were deemed incorrect. The impugned order was overturned, and the appeals were granted. The Tribunal emphasized that the importer is the entity filing the Bills of Entry and paying customs duty, which in this case, were the entities in whose names the Bills of Entry were lodged. Case-Laws Customs Mon, 27 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244234