https://www.taxtmi.com/caselaws?id=48576 The High Court upheld the duty imposed on the appellant for undervalued imported goods, rejecting the argument that they were not the owners of the goods. The Court ruled that the appellant, who filed the bill of entry and paid customs duty, could be considered the owner under the Customs Act. Emphasizing that non-disclosure of ownership does not negate ownership, the Court dismissed the appeal based on existing facts and distinguished a precedent cited by the appellant. en-us Thu, 06 Aug 2009 00:00:00 +0530 Thu, 05 Aug 2010 11:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48576 The High Court upheld the duty imposed on the appellant for undervalued imported goods, rejecting the argument that they were not the owners of the goods. The Court ruled that the appellant, who filed the bill of entry and paid customs duty, could be considered the owner under the Customs Act. Emphasizing that non-disclosure of ownership does not negate ownership, the Court dismissed the appeal based on existing facts and distinguished a precedent cited by the appellant. Case-Laws Customs Thu, 06 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48576