SH. A.D. DHRUVA KUMAR Vs. CC

JUDGEMENT

(1.) THIS appeal is filed against the Order -in -Appeal No. 93/06/CUS(B) dt. 30/6/2006 vide which the ld. Commissioner (Appeals) has upheld the Order -in -Original which imposed penalty on the appellant.

(2.) THE adjudicating authority has imposed penalty on the appellant on the ground that the appellant has played a role in misdeclaring the country of origin before the customs authorities in order to evade the payment of anti -dumping duty.

(3.) LD . DR on the other hand would submit that the appellant has signed the documents i.e. Bill of Entry and other declarations to be filed before the customs authorities as an importer. It is his submission that once he has signed the said documents as an importer and if the said imports are found to be irregular due to mis -declaration of the country of origin, the penalty imposed on the appellant is correct.