https://www.taxtmi.com/highlights?id=97576 Person chargeable with duty must be the importer or owner who imported and cleared the goods at the relevant time; the beneficial owner concept was not available when the impugned notice issued, so a subsequent purchaser or non-importing alleged mastermind could not be validly served with a recovery notice. Each Bill of Entry is a separate unit of assessment under the customs scheme and goods cleared under distinct Bills cannot be aggregated for reclassification or reassessment. Importing components for domestic assembly to obtain a lower tariff constitutes lawful customs duty planning and does not, by itself, justify imposing duty on a non-importing buyer. The impugned demand was set aside. en-us Wed, 11 Mar 2026 11:32:06 +0530 Wed, 11 Mar 2026 11:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97576 Person chargeable with duty must be the importer or owner who imported and cleared the goods at the relevant time; the beneficial owner concept was not available when the impugned notice issued, so a subsequent purchaser or non-importing alleged mastermind could not be validly served with a recovery notice. Each Bill of Entry is a separate unit of assessment under the customs scheme and goods cleared under distinct Bills cannot be aggregated for reclassification or reassessment. Importing components for domestic assembly to obtain a lower tariff constitutes lawful customs duty planning and does not, by itself, justify imposing duty on a non-importing buyer. The impugned demand was set aside. Highlights Customs Wed, 11 Mar 2026 11:32:06 +0530 https://www.taxtmi.com/highlights?id=97576