2025 (11) TMI 968

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....t can be treated as the de facto importer of 101.880 gms of 4 gold pieces seized by the department from a delivery van? 3. The relevant facts briefly stated, are that a consignment of 101.880 gms of 4 gold pieces was seized from a delivery van on 31.3.2019 as the same was found to be without any valid duty paying or title documents. Subsequently the said seized consignment was claimed by the appellant herein claiming ownership by producing voucher No. 0038-2018-19 dated 29.3.2019 issued to them by M/s. Vishal Gold, their job worker and invoices Nos. 001/Feb/2018-19 dtd. 25.2.2019, 002/Feb/ 2018-19 dtd. 28.2.2019, 001/Mar/2018-19 dtd. 10.3.2019 & 002/Mar/2018-19 dtd. 20.3.2019 being invoices in respect of Gold purchased from M/s. Bhawani ....

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.... be the "de-facto importers" ii) Seized 101.880 gms of 4 gold pieces were held classifiable under Tariff Item no. 7108 1200, liable to customs duty @ 17.163% ad valorem. iii) Smuggled nature of the seized 101.880 gms of 4 Gold pieces stands conclusively established (Para 41.4 of the OIO) iv) Assessable Value was determined as ₨.3,34,675/- v) Demand of Customs duty of ₨.57,440/- & Interest were set aside as M/s. Himalaya Jewellers were not found to be the "importer" defined under Section 2(26) of the Customs Act, 1962, chargeable to duty. vi) Seized 101.880 gms of 4 gold pieces were held liable for confiscation under Section 111(d)-non-compliance of RBI regulations, 111(f)-non-mention ....

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....he importer." 7. The language of the aforesaid provision is plain and unambiguous. The said definition, when read harmoniously with Section 2(25) [definition of imported goods] clearly restricts its scope to the period between importation and its clearance for home consumption. Any person, in whichever capacity, whether owner or beneficial owner or the importer dealing with those goods during that period only can be regarded as an importer. To put it differently "importer" is a person who is having ownership or effective control or lien over the imported goods during the period of importation but only upto the stage of clearance. Any person dealing with those goods subsequent to its clearance for home consumption, falls outside the ambit....