2016 (1) TMI 184

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.... Petitoner Shri. M.K. Sarangi, Joint Commissioner(A.R.) : For the Respondent ORDER Per : P.S. Pruthi The appellant imported tennis court requisites and filed Bill of Entry classifying the goods under chapter heading 9506 claiming the benefit of notification 146/94. The department was of the view that the goods have not been classified properly and benefit of the notification is not adm....

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....te was produced from the Sport Authority of India certifying that the goods have been imported by All India Tennis Association and are to be used in national/international competition. He contended that the invoices and the bill of entry indicate the name of the importer as M/s. Syncott International account of All India Tennis Association. All India Tennis Association also gave a certificate to t....

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....port goods, sport equipment, sport requisite on the condition that (a) The said goods are imported into India by a National Sports Federation, under a certificate issued by the Sports Authority of India for use in a national or international championship or competition, to be held in India of abroad; We find that Tribunal in its order in the case of All India Tennis Association Vs. Commissio....

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....mport is being made by the All India Tennis Association. The LC which is opened also indicates that importer is the Tennis Association. There is no doubt that the All India Tennis Association has used the goods/ material for their tennis court to be used in national /international competition. The definition of importer in Section 2(26) of the Customs Act reads as (26) importer, in relation to any....