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TMI Blog2016 (1) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... oods wrongly. Invoices as well as Bill of Entry clearly state that the goods are imported on the account of All India Tennis Association. A certificate has issued by the apex Sports body in the country i.e. Sport Authority of India also certifying that import is being made by the All India Tennis Association. The LC which is opened also indicates that importer is the Tennis Association. There is no doubt that the All India Tennis Association has used the goods/ material for their tennis court to be used in national /international competition. The definition of importer in Section 2(26) of the Customs Act reads as (26) importer, in relation to any goods at any time between their importation and the time when they are cleared for home cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported into India by National Sports Federation under certificate issued by the Sport Authority of India. As the goods were imported on behalf of the All India Tennis Federation, the Commissioner did not consider the Federation as the importer and held that benefit of the notification is not available. 2. Main argument of the Ld. Counsel is that a certificate was produced from the Sport Authority of India certifying that the goods have been imported by All India Tennis Association and are to be used in national/international competition. He contended that the invoices and the bill of entry indicate the name of the importer as M/s. Syncott International account of All India Tennis Association. All India Tennis Association also gave a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 002. Therefore, we hold that the Dy. Commissioner classified goods wrongly. 5.1 The question that remains to be answered is whether in terms of above notification, All India Tennis Association can be considered as importer in the instant case. We would believe so because invoices as well as Bill of Entry clearly state that the goods are imported on the account of All India Tennis Association. A certificate has issued by the apex Sports body in the country i.e. Sport Authority of India also certifying that import is being made by the All India Tennis Association. The LC which is opened also indicates that importer is the Tennis Association. There is no doubt that the All India Tennis Association has used the goods/ material for their tenn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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