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    <title>2017 (4) TMI 781 - CESTAT MUMBAI</title>
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    <description>The appeal was rejected by the Tribunal, upholding the decision of the adjudicating authority not to impose penalties on three individuals for aiding in the surreptitious clearance of export goods. The Tribunal found that the show cause notice did not specifically implicate the individuals for their involvement in the specific shipping bills in question, leading to the conclusion that they could not be penalized under the Customs Act. The Revenue did not challenge these findings, and the Tribunal deemed the original order as legally sound.</description>
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      <description>The appeal was rejected by the Tribunal, upholding the decision of the adjudicating authority not to impose penalties on three individuals for aiding in the surreptitious clearance of export goods. The Tribunal found that the show cause notice did not specifically implicate the individuals for their involvement in the specific shipping bills in question, leading to the conclusion that they could not be penalized under the Customs Act. The Revenue did not challenge these findings, and the Tribunal deemed the original order as legally sound.</description>
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