https://www.taxtmi.com/caselaws?id=264468 The Tribunal allowed the appeals, finding that the appellants were not the importers of the goods and therefore not liable for customs duty. The goods were considered "ship stores" used in offshore locations beyond customs jurisdiction, exempting them from duty. The Tribunal determined that the courier agency, not the appellants, was the importer for courier imports. Customs duty could only be demanded from passengers who brought goods as hand baggage. As the appellants were not importers, no duty was chargeable, and penalties under the Customs Act were deemed unjustified. The appeals were allowed, and penalties were set aside. en-us Thu, 30 Jul 2015 00:00:00 +0530 Tue, 16 Feb 2016 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264468 The Tribunal allowed the appeals, finding that the appellants were not the importers of the goods and therefore not liable for customs duty. The goods were considered "ship stores" used in offshore locations beyond customs jurisdiction, exempting them from duty. The Tribunal determined that the courier agency, not the appellants, was the importer for courier imports. Customs duty could only be demanded from passengers who brought goods as hand baggage. As the appellants were not importers, no duty was chargeable, and penalties under the Customs Act were deemed unjustified. The appeals were allowed, and penalties were set aside. Case-Laws Customs Thu, 30 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264468