https://www.taxtmi.com/caselaws?id=256553 The Tribunal held that the appellants were not liable to pay duty as they were not the importers or owners of the goods, which were imported for the benefit of ONGC. The goods qualified as ship stores and were exempt from duty as they were used on foreign-going vessels. The courier agency and employees were deemed importers in their respective scenarios. The appellants were held responsible for duty and penalties, with a difference of opinion leading to a referral to the President for further resolution. en-us Mon, 14 Jul 2014 00:00:00 +0530 Tue, 10 Feb 2015 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256553 The Tribunal held that the appellants were not liable to pay duty as they were not the importers or owners of the goods, which were imported for the benefit of ONGC. The goods qualified as ship stores and were exempt from duty as they were used on foreign-going vessels. The courier agency and employees were deemed importers in their respective scenarios. The appellants were held responsible for duty and penalties, with a difference of opinion leading to a referral to the President for further resolution. Case-Laws Customs Mon, 14 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256553