ASTRA MARINE PVT. LTD. Vs. C.C.

JUDGEMENT

(1.) HEARD both sides and perused record.

(2.) THE appellant is an Indian agent of the foreign Freight Forwarder. The appellant's principal issued a bill of lading in regard to a consignment of Zinc Carbon Battery imported into India. The country of origin of goods was of particular significance in that goods of Chinese origin were subject to anti -dumping duty. In the house way bill (lading) issued by the principal of the appellant, the country of origin of the goods was shown as Malaysia, while actually the consignment had been loaded from China, as revealed by the bill of lading issued by the shipping company.

(3.) THE contention of the learned Counsel for the appellant is that, as agent of the Freight Forwarder, the appellant did not come within the scope of Section 148 of the Customs Act and therefore, no penalty can be imposed on it. It is also being pointed out that, since reduction in penalty had been allowed to the main party (importer) in an appeal filed by it, the reduction in penalty is deserved by the present appellant also.