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    <title>1983 (6) TMI 194 - CEGAT CALCUTTA</title>
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    <description>The Tribunal set aside the penalty imposed on Steamer Agents for short landed goods due to procedural lapses, non-compliance with statutory requirements, and the applicability of a precedent from a similar case. The decision emphasized the importance of timely surveys, proper interpretation of public notices, and adherence to court judgments in determining liability for shortages detected post-landing. The appeal was allowed, and the penalty order was overturned.</description>
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    <pubDate>Thu, 09 Jun 1983 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=166221</link>
      <description>The Tribunal set aside the penalty imposed on Steamer Agents for short landed goods due to procedural lapses, non-compliance with statutory requirements, and the applicability of a precedent from a similar case. The decision emphasized the importance of timely surveys, proper interpretation of public notices, and adherence to court judgments in determining liability for shortages detected post-landing. The appeal was allowed, and the penalty order was overturned.</description>
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      <pubDate>Thu, 09 Jun 1983 00:00:00 +0530</pubDate>
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