The correct answer is: C. Place where the goods are delivered after clearance from customs port.
The location of supply in case of importation of goods is the place where the goods are delivered after clearance from customs port. This is because the goods are considered to be supplied at the point where they are made available to the buyer. In the case of importation, this is the place where the goods are delivered to the buyer after they have been cleared by customs.
Option A is incorrect because the customs port is where the goods are cleared, not where they are delivered.
Option B is incorrect because the location of the importer is not necessarily the same as the place where the goods are delivered. For example, the importer may be a wholesaler who sells the goods to retailers, in which case the goods would be delivered to the retailers, not to the importer.
Option D is incorrect because the owner of the goods is not necessarily the same as the person who receives the goods. For example, the goods may be shipped on consignment, in which case the owner of the goods would be the consignor, not the consignee.