2005 (3) TMI 149

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..... from the Customs, Excise and Gold (Control) Appellate Tribunal (now CESTAT) for authoritative decision of this Court in the question framed in Para 8, reading as under : Whether the Tribunal was right in law in deciding that the duty ought to be collected from the original importer of the goods who is absconding and that the buyer of the goods has no liability towards payment of duty while buyin .....

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..... ncluding at any time between the importation of the goods and their clearance for home consumption, their owner is significant. It is evidently intended to provide for recovery of duty on goods imported by one person, deposited in a bounded warehouse and cleared by another to whom they are sold or otherwise transferred. By this definition, that second person is deemed to be the importer of the goo .....

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