https://www.taxtmi.com/caselaws?id=787724 Goods cleared for home consumption cease to be imported goods and a subsequent buyer who purchased and assembled them after clearance is not chargeable as importer for customs duty, interest or penalties, so demands against such purchaser cannot be sustained. The beneficial owner concept was not in effect at the time of the show cause notice and thus cannot be invoked retrospectively. Each Bill of Entry constitutes a separate unit of assessment and the statute contains no mechanism to aggregate different Bills of Entry to reclassify or re assess duty against a person who was not the importer. en-us Mon, 09 Mar 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787724 Goods cleared for home consumption cease to be imported goods and a subsequent buyer who purchased and assembled them after clearance is not chargeable as importer for customs duty, interest or penalties, so demands against such purchaser cannot be sustained. The beneficial owner concept was not in effect at the time of the show cause notice and thus cannot be invoked retrospectively. Each Bill of Entry constitutes a separate unit of assessment and the statute contains no mechanism to aggregate different Bills of Entry to reclassify or re assess duty against a person who was not the importer. Case-Laws Customs Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787724