2006 (8) TMI 371

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.... 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 duty. I....

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....ction 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....