https://www.taxtmi.com/highlights?id=69578 Interpretation of statute - Section 2(26) of Customs Act - Scope of the term Importer - High Sea Sale - Adjudicating authority treated the appellant neither the importer not the owner - department cannot self assign to itself the duty of declaring bad in law the certificate issued to the importer by Ministry of Renewable Energy or decide title of the goods, even when no one is disputing ownership. And existence or otherwise of High Sea Sales Agreement makes no difference under Section 2 (26) of the Customs Act, 1962 regarding documented and claimed “Importer”. - AT en-us Thu, 04 May 2023 09:17:49 +0530 Thu, 04 May 2023 09:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69578 Interpretation of statute - Section 2(26) of Customs Act - Scope of the term Importer - High Sea Sale - Adjudicating authority treated the appellant neither the importer not the owner - department cannot self assign to itself the duty of declaring bad in law the certificate issued to the importer by Ministry of Renewable Energy or decide title of the goods, even when no one is disputing ownership. And existence or otherwise of High Sea Sales Agreement makes no difference under Section 2 (26) of the Customs Act, 1962 regarding documented and claimed “Importer”. - AT Highlights Customs Thu, 04 May 2023 09:17:49 +0530 https://www.taxtmi.com/highlights?id=69578