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    <title>1998 (7) TMI 361 - CEGAT, MUMBAI</title>
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    <description>A Customs House Agent was held liable in penalty for permitting imported goods to be stored in its godown without payment of duty, because it was expected to know the applicable customs formalities and its claim of bona fide belief was unsupported by evidence; the penalty was upheld. The godown keeper&#039;s penalty was set aside because he acted under his employer&#039;s directions and could not reasonably be expected to verify the duty-paid status and details of every consignment; the material on record was insufficient to justify penalty against him.</description>
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    <pubDate>Fri, 31 Jul 1998 00:00:00 +0530</pubDate>
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      <title>1998 (7) TMI 361 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=91235</link>
      <description>A Customs House Agent was held liable in penalty for permitting imported goods to be stored in its godown without payment of duty, because it was expected to know the applicable customs formalities and its claim of bona fide belief was unsupported by evidence; the penalty was upheld. The godown keeper&#039;s penalty was set aside because he acted under his employer&#039;s directions and could not reasonably be expected to verify the duty-paid status and details of every consignment; the material on record was insufficient to justify penalty against him.</description>
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