https://www.taxtmi.com/caselaws?id=1139 The Tribunal allowed the appellants, sellers under a High Sea Sale agreement, to file fresh bills of entry for imported goods after the original importer failed to clear them. The Tribunal set aside the Commissioner's order, directing the appellants to proceed without claiming exemptions, pay applicable duty, and produce an indemnity bond. The Tribunal emphasized the need to follow legal provisions, including Section 149 of the Customs Act, and cited relevant judgments to support its decision. en-us Tue, 26 Dec 2006 00:00:00 +0530 Mon, 14 Apr 2008 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1139 The Tribunal allowed the appellants, sellers under a High Sea Sale agreement, to file fresh bills of entry for imported goods after the original importer failed to clear them. The Tribunal set aside the Commissioner's order, directing the appellants to proceed without claiming exemptions, pay applicable duty, and produce an indemnity bond. The Tribunal emphasized the need to follow legal provisions, including Section 149 of the Customs Act, and cited relevant judgments to support its decision. Case-Laws Customs Tue, 26 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1139