Importer:
[Section 2(26)] in relation to any goods at any time between their importation and the time when they are cleared for home consumption, includes any owner or any person holding himself out to be the importer.
The definition of importer includes not only the owner but also any other person holding out to be an importer. Owner is a person who is holding the documents of title to the goods. On the other hand importer also includes any person holding himself to be the importer for purpose of clearance of goods. It has been held that a State Financial Corporation, which financed the import and has also cleared the goods on payment of duty, is liable to pay the differential duty and cannot plead that it is not the actual importer. [Karnataka State Financial Corporation v. Collector of Customs 1994 (72) ELT 904 (Tri.)]. Also in the case of Traditional Craft v. Commissioner of Customs [2000 (125) ELT 513 (Tri.)] the Tribunal has held that the person who has not caused the actual import but clears the goods from warehouse would be an importer within the meaning of this section.
In case of Agrim Sampada Ltd. v. UOI 2004 (168) E.L.T. 15 (Del.), it was held that the goods being abandoned by original importer, ownership thereof continues to vest in foreign supplier. The goods transferred to petitioner and petitioner holding document of title to be regarded as “importer‟ under Section 2(26) of the Customs Act, 1962.