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    <title>2017 (10) TMI 764 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals, setting aside the penalties imposed on the company and its manager for abetting clandestine export of Ketamine Hydrochloride. The judgment emphasized the necessity of establishing a direct link between the actions of Customs House Agents and penalties under the Customs Act, requiring evidence of abetment in smuggling activities for penalties to be justified.</description>
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      <description>The Tribunal allowed the appeals, setting aside the penalties imposed on the company and its manager for abetting clandestine export of Ketamine Hydrochloride. The judgment emphasized the necessity of establishing a direct link between the actions of Customs House Agents and penalties under the Customs Act, requiring evidence of abetment in smuggling activities for penalties to be justified.</description>
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