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6.ShriPrabhat Kumar, Advocate, also appearing for Shri Satish Luthra (C/868/2010), submits all the importer-concerns/business units are independent entities; procured the import export code; placed the order for imports; filed the customs documents like bills of entry; remitted money through their respective bank accounts and were filing their own independent VAT and Income Tax returns; availability of all the proprietors should dispel the doubt and settle the matter at rest that they are independent importers; each unit has been held to be in existence since duty demands are confirmed only against such individual importers; just because appellant's brothersupplied goods to independent importers through his company, no charge can be made against the appellant.

11.We find that Learned Counsel for the appellants submits that Shri Satish Luthra never claimed himself to be the importer; status of importer can be determined only before clearance of goods and no discretion has been conferred on the customs authorities to allege that a person is the importer who has not claimed himself to be so. Learned Counsel submits that all the importer-concerns/business units are independent entities; procured the import export code; placed the order for imports; filed the customs documents like bills of entry; remitted money through their respective bank accounts and were filing their own independent VAT and Income Tax returns; availability of all the proprietors should dispel the doubt and settle the matter at rest that they are independent importers; each unit has been held to be in existence since duty demands are confirmed only against such individual importers; just because appellant's brothersupplied goods to independent importers through his company, no charge can be made against the appellant.