https://www.taxtmi.com/caselaws?id=152187 The Commissioner (Appeals) set aside the penalty imposed under Section 112 of the Customs Act on the delivery agent of a foreign shipping line. It was determined that the agent, acting as a conduit, was not involved in manipulating documents to evade anti-dumping duty. The agent cooperated upon discovering discrepancies and was found unaware of the true origin of the goods. The Tribunal dismissed the appeal, ruling that the delivery agent could not be held responsible for the importer's fraud, as the documents submitted indicated Korean origin, absolving the agent of liability. en-us Wed, 02 Sep 2009 00:00:00 +0530 Wed, 26 Jun 2013 12:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152187 The Commissioner (Appeals) set aside the penalty imposed under Section 112 of the Customs Act on the delivery agent of a foreign shipping line. It was determined that the agent, acting as a conduit, was not involved in manipulating documents to evade anti-dumping duty. The agent cooperated upon discovering discrepancies and was found unaware of the true origin of the goods. The Tribunal dismissed the appeal, ruling that the delivery agent could not be held responsible for the importer's fraud, as the documents submitted indicated Korean origin, absolving the agent of liability. Case-Laws Customs Wed, 02 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152187