2023 (1) TMI 679

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..... of goods by vessel from a place outside India - Scope of 'Importer' within meaning of Section 2(26) of the Custom Act, 1962 - recipient of service - HELD THAT:- In view of the decision of this Court in UNION OF INDIA ANR. VERSUS M/S MOHIT MINERALS PVT. LTD. THROUGH DIRECTOR [ 2022 (5) TMI 968 - SUPREME COURT] , where it was held that The impugned levy imposed on the service aspect of .....

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