https://www.taxtmi.com/caselaws?id=342076 Import documents standing in a party's name, together with evidence of its participation in the import process, support treating that party as the importer and actual owner of the goods. Here, the bills of entry, invoices, bill of lading and packing documents were in the appellant's name, and the proprietor was present when samples were drawn. Statements suggesting another person controlled the imports were found unsupported by the record. In the absence of any competing claimant, the appellant was treated as the importer and owner, and release of the goods was directed to it. en-us Tue, 18 Apr 2017 00:00:00 +0530 Tue, 25 Apr 2017 08:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342076 Import documents standing in a party's name, together with evidence of its participation in the import process, support treating that party as the importer and actual owner of the goods. Here, the bills of entry, invoices, bill of lading and packing documents were in the appellant's name, and the proprietor was present when samples were drawn. Statements suggesting another person controlled the imports were found unsupported by the record. In the absence of any competing claimant, the appellant was treated as the importer and owner, and release of the goods was directed to it. Case-Laws Customs Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342076