TaxTMI 
TaxTMI 
2017 (9) TMI 925
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....ee. The supplier was indicated as M/s YIWU Jupiter Import and Export Co. Ltd. Based on certain intelligence that the said container contains undeclared items and also counterfeit items, the customs authorities conducted physical examination. Upon examination, it was noticed that 435 cartons/packages were found in the container. The items were watches of various brands, chatons, cutting tools, under-garments, readymade garments, branded goods of various types etc. Follow-up investigation was conducted, notices were sent to the representatives of brand owners. On completion of enquiry, SCN dated 20.06.2013 was issued to various persons. The case was adjudicated resulting in the impugning order. The original authority held that undeclared item....
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....no question of misdeclaration or violation of any provisions of Customs Act, 1962. Reliance was placed on large number of cases in support of such assertion. (c) The impugned order held the appellant as importer only on the ground that a Bill of Lading was received in the name of the appellant and the same was presented by the CHA to the shipping line to take delivery order. They have not placed any order for import of impugned goods and communications with the shipper will indicate that the whole shipment is a mistake and they cannot be penalized for consignment which was not imported by them. They did not get any invoice/packing list for the impugned consignment and they did not make any payment for such goods. (d) The provisions of Sec....
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....d to be an "importer" of the impugning goods. Section 2(26) of the Customs Act, 1962, defines "importer" as below: "Importer", in relation to any goods at any time between their importation and the time when they are cleared for home consumption, includes any owner or any person holding himself out to be the importer." 5. We note that the original authority emphasized on the fact that the Bill of Lading dated !2.01.2012 was bearing the name of the appellant. Based on such Bill of lading, the CHA of the appellant approached the shipping line for delivery order and paid the shipping charges. The Bill of Lading was handed-over to CHA by an employee of the appellant. On these facts, the original authority held that the appellant is the real ....
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....ny goods shall make entry thereof by presenting to the proper officer, a bill of entry for home consumption in the prescribed form. A bill of entry shall include all the goods mentioned in the Bill of Lading given by the carrier to the consignor. Section 46(4) stipulates that the importer while presenting the bill of entry shall make and subscribe to a declaration as to the truth of the contents of such bill of entry and shall, in support of his declaration produce to the proper officer the invoice, if any, relating to the imported goods. 7. Admittedly in the present case, there has been no bill of entry filed by any person. The appellants claim that they have not filed any bill of entry. We note that the original authority concluded that ....
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..... The Hon'ble Supreme Court in Sampat Raj Dugar and another, (1992) 2 SCC 66, held that when the person did not pay for and receive the documents of the title, he did not become the owner of the said goods. The Hon'ble Supreme Court in Golden Silk Mills Ltd (1999) 8 SCC 744) held that the taxable event is reached at the time when the goods reached a custom barrier and the bill of entry for home consumption is filed. Hon'ble Bombay High Court in Kabul Textiles - 2006(206) ELT 1173 (Bom) held that the provisions of Section 111(m) can be invoked only when there is a mis-declaration of imported goods in the bill of entry. The said provision will not be attract in the absence of bill of entry. Any description in the invoice or the Bill of Lading....
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....tious firm not having any import code number. In the said case, the investigation indicated the status of the importer and his relationship with the supplier which led to the conclusion that the goods have been imported in unauthorised manner by a fictitious firm having no import code number. We note that the facts of the present case cannot be applied to any of the decisions relied upon by the Revenue. 11. Considering the above analysis, we find that there is no legal basis to hold the appellant as a "importer" in terms of Section 2(26) of the Act in the facts and circumstances of the case. As such, no duty demand or penal consequences applicable with reference to the impugned goods can be confirmed against the appellant. The penalty unde....