https://www.taxtmi.com/caselaws?id=42593 The Customs Act definition of "importer" was applied to hold that a later claimant cannot be substituted for goods already shown in the manifest and covered by existing bills of entry filed in another concern's name. Once importation was complete, the petitioner could not require Customs to accept fresh bills of entry for the same consignments. The pending confiscation proceedings, arising from a fraudulently obtained import licence and attracting Section 111(d), reinforced the position that the fresh filing could not be used to bypass the confiscatory process. Customs was therefore justified in refusing to note the bills of entry and in declining release of the goods. en-us Tue, 16 Jun 1987 00:00:00 +0530 Sat, 12 Jun 2010 11:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42593 The Customs Act definition of "importer" was applied to hold that a later claimant cannot be substituted for goods already shown in the manifest and covered by existing bills of entry filed in another concern's name. Once importation was complete, the petitioner could not require Customs to accept fresh bills of entry for the same consignments. The pending confiscation proceedings, arising from a fraudulently obtained import licence and attracting Section 111(d), reinforced the position that the fresh filing could not be used to bypass the confiscatory process. Customs was therefore justified in refusing to note the bills of entry and in declining release of the goods. Case-Laws Customs Tue, 16 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42593