https://www.taxtmi.com/caselaws?id=788844 A person who merely furnishes advance licences, end-use bonds and bank guarantees, or is shown as the account party, is not treated as the importer where the Bills of Entry and statutory declarations are filed by clearing firms; duty liability under the Customs Act therefore does not arise on that basis. Misdeclaration is not established unless the person is shown to have made, instructed, or knowingly approved the false description. Confiscation and redemption fine cannot stand without a valid basis for goods becoming liable to confiscation in that person's hands. However, facilitative conduct that enables improper clearance under a conditional exemption scheme may still attract penalty where it materially contributes to the liability of the goods to confiscation. en-us Fri, 27 Mar 2026 00:00:00 +0530 Mon, 30 Mar 2026 08:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788844 A person who merely furnishes advance licences, end-use bonds and bank guarantees, or is shown as the account party, is not treated as the importer where the Bills of Entry and statutory declarations are filed by clearing firms; duty liability under the Customs Act therefore does not arise on that basis. Misdeclaration is not established unless the person is shown to have made, instructed, or knowingly approved the false description. Confiscation and redemption fine cannot stand without a valid basis for goods becoming liable to confiscation in that person's hands. However, facilitative conduct that enables improper clearance under a conditional exemption scheme may still attract penalty where it materially contributes to the liability of the goods to confiscation. Case-Laws Customs Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788844