TaxTMI 
TaxTMI 
2013 (8) TMI 849
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....-in-Original No. 2 to 4/Commr/ICD-Vapi/JNPT/2011, dated 19-1-2011 passed by the Commissioner of Customs. The facts of the case are that records of import of vitrified tiles showed the country of origin as Malaysia and on scrutiny of the bills of entry and other import documents indicated purportedly that M/s. Shobha Plastics Pvt. Ltd., Valsad, H.V. Ceramics, Vapi and M/s. PFZ Corporation had imported vitrified tiles to India, submitting documents showing the supplier as M/s. Synergy Tradecom, Malaysia. The importers explained that origin of goods to be Malaysia but on verification, it showed that the certificate of origin showing Malaysia as country of origin was false. Show cause notices were issued to all concerned demanding anti-dumping ....
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....not the applicant. He further submitted that various statements recorded were neither voluntary nor true and argued that the impugned order is unsustainable. 2. Shri S.S. Sekhon and Shri Mayur Shroff, Learned Advocates appearing on behalf of the applicants reiterated the contentions in the stay application. It was argued that the charges against the applicants are unsustainable and therefore to be dropped. Shri Sekhon, learned advocate vehemently argued that the applicant was not the importer of goods and was not required to file any documents with the Customs Authorities; that he had not dealt with the importation of subject goods and had no role to play in the clearance of such goods. He relied upon the slew of judgments cited as follo....
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....Chinese vitrified tiles through Malaysia with the help of Shri Danny of Singapore who was to get the certificate of origin from Malay Chamber of Commerce by forging the documents to show the goods as of Malaysian origin. (i) He asked Shri Jayesh Mehta to act as a Custom House Agent for clearances of subject tiles to be imported. (ii) It was on his instruction that Shri Jayesh D. Mehta approached Shri Harshadbhai Vadodara of M/s. Shobha Plastics Pvt. Ltd. and Shri Hitesh Parikh of M/s. H.V. Ceramics. (iii) The import document in the name of PFZ Corporation were supplied to him by the associate of Shri Danny. (iv) All the finances relating to import consignmen....
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....rance of goods. The second part of the definition of the importer as given in Section 2 comes to play in the absence of any information or knowledge or documentation regarding the owner at the time of importation [Chaudhary International v. Collector of Customs, Bombay reported in 1999 (109) E.L.T. 371]. The definition of importer therefore is an inclusive definition. The expression "owner" assumes importance in this context. "The definition of the term "owner" is exhaustive and intended to extend the meanings of the term by including within its sweep bailee of a public carrier vehicle or any manager acting on behalf of the owner. The intention of the legislature to extend the meaning of the term "owner" by the definition given by it wil....