TaxTMI 
TaxTMI 
2018 (12) TMI 446
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....pect of M/s. Opel Exports (covering 3 bills of entry No.3397549, 3397496, 3397497 all dated 26.09.2017) as well as M/s. R.K. Exports (covering 2 bills of entry no.3397498 and 3429621 dated 29.09.2017). The importers had filed Bills of Entry for clearance of certain imported goods. The DRI carried out investigation into these imports (along with many other Bills of Entry). The DRI found on examination that in addition to the goods declared in the Bills of Entry, certain undeclared goods were also found. The valuation of the goods imported was also disputed. The goods were seized and further investigations were carried out. In the meantime the importers approached the Hon'ble High Court at Calcuttta, who passed Orders in W.P.No.221 and 222 of....
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.... the Commissioner has concluded that the goods were prohibited. b) He refuted the findings of the ld. Commissioner with the submission that the definition of the term "Importer" as per Section 2(26) of the Customs Act, includes any owner, beneficial owner or any person holding himself out to be an importer. As per this definition of the term "Importer", the Customs Authorities should release the seized goods in favour of Shri Manoj Kumar Gupta, since the DRI has alleged that he is the real importer who has financed these operations. c) Ld. Advocate further submitted that the goods are required to be given provisional release in terms of Section 110A of the Customs Act. He cited the decision of the Tribunal in respect of certain other ....
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....tified the orders passed by the ld. Commissioner. He also drew our attention to the written submission made in this connection on 15.11.2018. He emphasized the following points; i) He strongly objected to the prayer made on behalf of the importers that Shri Manoj Kumar Gupta may be considered as the owner for the purposes of provisional release of goods. He referred to the findings of the ld. Commissioner and submitted that all relevant applications including the Bills of Entry have been made by the persons of who are holders of the IEC codes and as such Shri Manoj Kumar Gupta cannot be considered as owner for release of the goods. ii) He further submitted that all the goods which were seized primarily consist of branded goods whose v....
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....reproduced below: "5. In other words, imports have been done in the name of the petitioner but for some other person. In so far as respondents/Customs Authorities is concerned, they have not pointed out to us any provision under the Customs Act or any Rule or Regulation framed thereunder by which the person having valid IEC Number and having paid the custom duty is prevented from importing goods. At the highest, if the petitioner has obtained IEC number by misrepresenting the Ministry of Commerce and Industry and Director General of Foreign Trade, it is for that body to take action. 6. In these circumstances, in our opinion, petitioner having paid the customs duty is entitled to release of the goods. We, therefore, direct respondents ....
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....rt except under an Importer-exporter Code Number granted by the Director General or the officer authorised by the Director General in this behalf, in accordance with the procedure specified in this behalf by the Director General". The expression "Import" occurring in the said section means bringing into India of goods as defined under Section 2 (e). There is nothing in the law which requires an importer to be either the consumer or even the buyer of the goods also. Even otherwise, we are of the opinion that it is a matter of common sense that no importer would consume all the materials imported. Necessarily, the goods imported are meant for sale to the consumer, in which case, if an importer, who enjoys the facility of I. E Code imports ....
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....oms authorities to follow such course in appropriate case goes without saying that it is only a discretion to be exercised in accordance with the well settled principles of law governing the exercise of a statutory discretion vested in a public authority, but not caprice. In either case the respondents are required to take a decision expeditiously either to make a regular assessment or a provisional assessment or a decision to confiscate the goods in question if it is permissible under law after following appropriate procedure or provisionally release the goods under Section 110-A of the Customs Act. As already noticed, even in a case where the goods are liable for confiscation, Section 125 of the Customs Act provides for redemption of good....