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    <title>2013 (4) TMI 511 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the order confiscating the goods and revoked the penalties imposed under the Customs Act, 1962 on all appellants, including the Custom House Agent. The decision was based on the appellants&#039; lack of knowledge about the prohibited nature of the rice meant for export, their good faith actions, and reliance on certifications and official communications. Emphasizing the importance of thorough investigations and adherence to legal principles, the Tribunal highlighted that conflicting test reports absolved the parties of penalties and confiscation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=230275</link>
      <description>The Tribunal set aside the order confiscating the goods and revoked the penalties imposed under the Customs Act, 1962 on all appellants, including the Custom House Agent. The decision was based on the appellants&#039; lack of knowledge about the prohibited nature of the rice meant for export, their good faith actions, and reliance on certifications and official communications. Emphasizing the importance of thorough investigations and adherence to legal principles, the Tribunal highlighted that conflicting test reports absolved the parties of penalties and confiscation.</description>
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      <pubDate>Fri, 08 Mar 2013 00:00:00 +0530</pubDate>
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