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    <title>2014 (2) TMI 344 - CESTAT NEW DELHI</title>
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    <description>The court found the appellant guilty of mis-declaring prohibited goods, leading to penalties. It held exporters liable even after delivery to the Inland Container Depot if fraud against Revenue occurred. The Customs House Agent (CHA) was deemed complicit in smuggling, as were individuals from the shipping agency. The judgment emphasized accountability and imposed pre-deposit requirements on all involved parties to deter future illegal exports. The decision underscored the importance of adhering to court orders to ensure justice in such cases.</description>
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      <description>The court found the appellant guilty of mis-declaring prohibited goods, leading to penalties. It held exporters liable even after delivery to the Inland Container Depot if fraud against Revenue occurred. The Customs House Agent (CHA) was deemed complicit in smuggling, as were individuals from the shipping agency. The judgment emphasized accountability and imposed pre-deposit requirements on all involved parties to deter future illegal exports. The decision underscored the importance of adhering to court orders to ensure justice in such cases.</description>
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