2002 (9) TMI 783

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....hri Viraj Gupta, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  This is an application for the stay of operation of the impugned order. The applicant imported heavy melting scrap and sold it on high seas sale basis to M/s. Joginder Casting Pvt. Ltd. M/s. Joginder Casting Pvt. Ltd. filed the bill of entry. On examination it was found that the cargo contained new cran....

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....hey are cleared for home consumption, includes any owner or any person holding himself out to be the importer." It is an inclusive definition. The person in whose name the bill of entry is filed does not cease to be the importer. In other words, the person who has secured the release of the goods from the carrier, who has filed the bill of entry and who has undertaken the work of clearance, con....