Importer, 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. [Customs Act, 1962 (52 of 1962), s. 2(26)]
Means a person who imports or causes goods to be imported on his own account or as an agent for another person from outside the market are into a market are for the purpose of selling, processing, manufacturing or for any other purpose except for one's own domestic consumption, but shall not include a public carrier, Karnataka Agricultural Produce Marketing (Regulation) Act, 1966 (27 of 1966), s. 14A.
Means a dealer who brings any goods into the State or to whom any goods are dispatched from any place outside the State. [Maharashtra Value Added Tax Act, 2002, s. 2(13)]
Means a person or entity that brings goods into a country from a foreign country in the dispute, Black's Law Dictionary, 7th Edn., p. 759.