M/S Xiaomi Technology India Private ... vs Commissioner Of Customs Air ... on 14 November, 2025
), the Coordinate Bench of
this Tribunal in Perfect Commodity Impex Vs Commissioner of
Customs, Kandla reported in 2003 (161) ELT 316 (Tri-Mumbai);
Nalin Z. Mehta Vs Commissioner of Customs, Ahmedabad
reported in 2014 (303) ELT 0267 and to CC (EP), Mumbai Vs
Virendra Kanshiram Gandhi reported in 2003 (155) E.L.T.128 (Tri. -
Mumbai), wherein the Hon'ble Tribunal relying on the report of the
select committee held that the demand under Section 28 can be raised
on the importer who filed the bill of entry and it cannot be demanded
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from any other person. We shall examine the crux of these judgments
below.