https://www.taxtmi.com/caselaws?id=118614 The case involved a penalty imposed on an Indian agent of a foreign Freight Forwarder for misdeclaration of the country of origin of Zinc Carbon Battery consignment to evade anti-dumping duty. The Tribunal upheld the penalty but reduced it from Rs. 5 lakhs to Rs. 2 lakhs based on previous appeal decision. The appellant's principal was held liable under Section 148 of the Customs Act for the false declaration in the house bill of lading. The judgment emphasized the importance of accurate declaration of country of origin in preventing duty evasion and highlighted the accountability of agents in customs matters. en-us Thu, 24 Aug 2006 00:00:00 +0530 Wed, 04 Jul 2012 14:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118614 The case involved a penalty imposed on an Indian agent of a foreign Freight Forwarder for misdeclaration of the country of origin of Zinc Carbon Battery consignment to evade anti-dumping duty. The Tribunal upheld the penalty but reduced it from Rs. 5 lakhs to Rs. 2 lakhs based on previous appeal decision. The appellant's principal was held liable under Section 148 of the Customs Act for the false declaration in the house bill of lading. The judgment emphasized the importance of accurate declaration of country of origin in preventing duty evasion and highlighted the accountability of agents in customs matters. Case-Laws Customs Thu, 24 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118614