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<h1>Customs duty penalty overturned for misdeclaration & improper appeal dismissal; case set for merit hearing.</h1> <h3>M/s. ANIL KRISHNA DATTA Versus UNION OF INDIA & ORS.</h3> The High Court of Calcutta set aside the penalty imposed on a Custom House Agent for duty evasion due to mis-declaration and wrong classification of ... Restoration of appeal - dismissal of CHA appeal on merit behind the back of the said Custom House Agent by an order dated 9th December, 2015 - Held that: - In case the appellant is not present, the appeal could have been dismissed for default. But the appeal could not have been dismissed on merit - appeal restored - matter shall now be heard out by the learned Tribunal on merit - appeal disposed off. The High Court of Calcutta set aside an order imposing a penalty on a Custom House Agent for evasion of duty due to mis-declaration and wrong classification of goods. The Court ruled that the appeal could not have been dismissed on merit in the absence of the appellant, and the matter will now be heard on merit by the Tribunal.