TMI Blog2009 (9) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... the bill of lading which was supplied by the principal shipping line to the present respondent and which was further supplied to the importer of the goods having a column No. carried by and the same was left blank. The goods were shown to be of Korean origin whereas on investigation the imported goods were found to be of Chinese origin and the same were liable anti-dumping duty. The adjudicating authority confirmed the demand of anti-dumping duty on the importer and also imposed penalty on the present respondent on the ground that present respondent is the agent of the principal i.e. foreign shipping line and document supplied i.e. Bill of Lading was prepared to evade duty hence liable for penalty. 3. The Commissioner (Appeals) in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior knowledge, where is the question of their engineering such manipulations. This is clear from the evidence on record which demonstrates that at no point of time, prior to the clearance of goods, did the FPS communicate or made known to the appellant that the imported goods were actually transshipped at Busan, having been originated at Shanghai. The Department has not adduced any contra evidence to this effect. In the absence of any evidence which would incriminate the appellant, the appellant cannot be held responsible for the fraud committed by the importer and his shipper, that is, M/s. FPS. On the contrary, I note that when the fraud came to light, the appellant very sincerely sought information and documents from the principal, M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence on record that present respondent has manipulated the documents supplied by the principal. Hence the impugned order is rightly passed. 6. In this case the only bill of lading which is received from foreign shipping liner by the respondent and the same was supplied to the importer. There is no evidence on record that respondent in any way manipulated the documents in question or carried with importer to evade duty. Bill of entry filed by importer alongwith certificate of origin and invoice were also showing the country of origin of goods in question as Koria. In these circumstances, I find no infirmity in the impugned order hence the appeal is dismissed. (Pronounced and dictated in the open Court) - - TaxTMI - TMITax - Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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