2017 (12) TMI 102

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....): Shri Amal P Dave, Advocate, Shri A S Tripathi, Advocate For Respondent(s): Shri A Mishra, Authorised Representative ORDER Per: Shri M V Ravindran These two appeals are directed against OIA-KDL-CUSTM-000-APP-030-16-17 dt 02/12/2016. 2. Heard both ides and perused the records. 3. The issue that falls for consideration in these appeals is regarding the demand of Customs Duty, con....

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....ced that the said goods are not properly mutilated. The report was called from appraiser, which was in favour of the appellant Anita Exports. Despite this, a show cause notice was issued which was adjudicated and demand of Customs Duty, interest thereof and penalty were imposed after reclassification of the goods and the goods were held as liable for confiscation and allowed to be redeemed on paym....

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....mporter. 5. Ld. DR reiterated the findings of the lower authorities. 6. On careful consideration of the submissions made by both sides, I find that these appeals can be disposed off on pure question of law as to who is importer. Undisputedly, appellant is a unit situated in SEZ area has cleared the goods from SEZ to DTA though he had filed Bills of Entry on behalf of the DTA unit, discharged....

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....uced below : Section 2(26) "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; 7. It can be seen form the above reproduced definition of 'importer', the appellant Anita Exports cannot be considered as an importer, in the facts and circums....