Section 2(1)(g) in The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002
(g)"importer", in relation to any goods, means,-(i)a person who imports any goods whether on his own account or on account of a principal or any other person, into a local area for consumption, use or sale therein;(ii)any owner of the goods at the time of the import of such goods into a local area;