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    <title>2016 (12) TMI 961 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the penalty of Rs. 10,000 imposed on the appellant under Sec 117 of the Customs Act 1962, considering the appellant&#039;s significant involvement in the exporter&#039;s activities and failure to fully cooperate during the investigation. The appeal was dismissed, affirming the correctness of the penalty.</description>
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