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    <title>2017 (9) TMI 1201 - CESTAT KOLKATA</title>
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    <description>The Adjudicating Authority&#039;s decision to uphold earlier orders despite the Tribunal&#039;s remand was deemed a violation of judicial discipline. The judgment highlighted the importance of following Tribunal directions and acting based on available evidence. As a result, the impugned order was set aside, and the matter was remanded for a fresh decision in line with the Tribunal&#039;s directives. The case involved confiscation of goods and imposition of penalties under the Customs Act, 1962, with specific penalties imposed on each noticee. The judgment emphasized adherence to legal provisions and Tribunal directives in adjudicatory proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=348444</link>
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