2009 (9) TMI 787

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....shipping line i.e. M/s. Famous Pacific Lines. Case of the Revenue is that 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 eva....

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....e incomplete and manipulated documents. When they did not even have such prior 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 appellan....