1. Investigation in this case began when the officials of the Directorate of Revenue Intelligence, Tuticorin (hereinafter, referred to as the D.R.I.) intercepted a container covered under a bill of entry no. 446476, dated 06.10.2008, filed by M/s. Edge, Mumbai, after the truck carrying the container left Concord CFS, Tuticorin. The officials of D.R.I. checked the container and it was found to contain steel measuring tapes. They drew three samples, namely S1, S2 and S3 and forwarded the same to the Customs Laboratory vide Test Memo No. 1 of 2009, dated 12.02.2009 in order to ascertain its weight, gauge etc. After receiving the report from the Customs Laboratory, it came to light that the consignment would attract anti-dumping duty, but the same had not been paid by the importer. Further enquiry revealed that the importer was one Sanjay H Shah (A1) and that he had engaged M/s. Green Port Shipping Agency, Tuticorin, as his clearing agent for clearing the consignment. The documents accompanying the consignment revealed that the consignment had been imported from China. At this juncture, it may be relevant to say about the Rule relating to anti-dumping duty. The Government of Ind