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Issues:
1. Appeal against penalty imposed under Section 112 of Customs Act. 2. Allegation of manipulation of documents to evade duty. 3. Liability of the delivery agent for penalty due to incomplete bill of lading. Analysis: 1. The appeal was filed by the Revenue against the impugned order setting aside the penalty imposed under Section 112 of the Customs Act on the delivery agent of a foreign shipping line. The Revenue alleged that the bill of lading supplied by the principal shipping line, which was further supplied to the importer, had a column left blank regarding the country of origin of the goods. Subsequent investigation revealed that the imported goods were of Chinese origin, subject to anti-dumping duty. The adjudicating authority confirmed the duty demand and imposed a penalty on the delivery agent for allegedly preparing the bill of lading to evade duty. 2. The Commissioner (Appeals) considered the grounds of appeal, submissions, and evidence on record. It was found that the delivery agent acted as an agent of the foreign principal, who forwarded the bill of lading for clearance of imported goods. The Department alleged connivance in manipulating documents to avoid anti-dumping duty. However, upon evaluation of evidence, it was established that the delivery agent merely acted as a conduit, unaware of the true origin of the goods. The agent was not involved in any manipulation and promptly cooperated upon discovering the discrepancies. Consequently, the Commissioner held that the agent could not be held responsible for the importer's fraud, setting aside the penalty imposed. 3. The Revenue contended that the delivery agent, as an agent of the foreign shipping line, could not evade liability for the penalty due to the blank column in the bill of lading. Conversely, the respondent argued that they received the bill of lading from their shipping line and submitted it to the importer, who also had the bill of entry showing Korean origin, supported by a certificate of origin and invoice. There was no evidence of manipulation by the respondent, and the Customs House Agent (CHA) who filed the bill of entry was not investigated. The Tribunal found no evidence of manipulation by the respondent to evade duty, as the documents submitted indicated Korean origin, leading to the dismissal of the appeal against the impugned order. This detailed analysis of the judgment highlights the key legal issues, arguments presented by both parties, and the Tribunal's reasoning in arriving at the decision to dismiss the appeal against the penalty imposed under Section 112 of the Customs Act.
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