Appellate Tribunal overturns penalty on clearing agent for incomplete Customs formalities

The appeal was allowed by the Appellate Tribunal CESTAT, Mumbai, against the Commissioner (Appeals) order penalizing a clearing agent for goods shipped without completing Customs formalities, despite the appellant's precautions.

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The appeal was filed against the Commissioner (Appeals) order, which confirmed the lower authority's decision penalizing a clearing agent for allowing goods to be shipped without completing Customs formalities. The appellant took precautions to prevent this but the shipping company still shipped the goods. The appeal was allowed by the Appellate Tribunal CESTAT, Mumbai.

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