https://www.taxtmi.com/caselaws?id=348168 The tribunal ruled in favor of the appellant, determining that they did not qualify as an "importer" under the Customs Act due to lack of evidence establishing their ownership or involvement in the importation process, despite the Bill of Lading being in their name. Additionally, the tribunal overturned the impugned order regarding misdeclaration and penal consequences, emphasizing that misdeclaration can only be proven through the bill of entry, not the Bill of Lading, and concluding that the appellant's actions did not warrant duty liability or penal consequences related to the impugned goods. en-us Tue, 22 Aug 2017 00:00:00 +0530 Mon, 30 Apr 2018 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348168 The tribunal ruled in favor of the appellant, determining that they did not qualify as an "importer" under the Customs Act due to lack of evidence establishing their ownership or involvement in the importation process, despite the Bill of Lading being in their name. Additionally, the tribunal overturned the impugned order regarding misdeclaration and penal consequences, emphasizing that misdeclaration can only be proven through the bill of entry, not the Bill of Lading, and concluding that the appellant's actions did not warrant duty liability or penal consequences related to the impugned goods. Case-Laws Customs Tue, 22 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348168