https://www.taxtmi.com/highlights?id=17384 Definition of importer as mentioned in Section 2(26) of Customs Act, 1962 would not cover the appellant, as it is undisputed that the appellant had not filed any Bill of Entry - AT en-us Fri, 21 Feb 2014 11:53:23 +0530 Fri, 21 Feb 2014 11:53:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=17384 Definition of importer as mentioned in Section 2(26) of Customs Act, 1962 would not cover the appellant, as it is undisputed that the appellant had not filed any Bill of Entry - AT Highlights Customs Fri, 21 Feb 2014 11:53:23 +0530 https://www.taxtmi.com/highlights?id=17384