2006 (8) TMI 371

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..... Order per : C.N.B. Nair, Member (T)]. 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 dut .....

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..... n 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. 5. We are not able to agree with the learned Counsel in regard to the scope of Section 148. That section relates to liabili .....

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..... er, taking into account the facts of the case and the order passed by a coordinate Bench of this Tribunal in the appeal of the importer, penalty on the present appellant is reduced to Rs. 2 lakhs (rupees two lakhs only). 7. In the result, subject to relief in the amount of penalty as indicated above, the impugned order is confirmed. (Dictated and pronounced in open Court) - - TaxTMI - TMITa .....

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