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    <title>Courier Company Not Liable for Penalty Due to Appellant&#039;s Failure to Verify Importer&#039;s Details and Document Submission.</title>
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    <description>Penalty on the courier company - merely because the appellant failed to cross-check the declared value, importer&#039;s name, IEC and identity of the person who had submitted the documents for the purpose of filing of courier bill of entry, penalty cannot be imposed - AT</description>
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