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    <title>2017 (7) TMI 1160 - CESTAT KOLKATA</title>
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    <description>The appeal filed by the Custom House Agent against the penalty imposed under Section 112 (a) and 112 (b) of the Customs Act, 1962 was dismissed. The Custom House Agent failed to discharge their responsibilities properly in dealing with imported goods diverted in violation of exemption Notification conditions. The imposition of the penalty on the appellant was upheld, emphasizing the importance of compliance with customs regulations and the consequences of negligence in fulfilling duties.</description>
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      <description>The appeal filed by the Custom House Agent against the penalty imposed under Section 112 (a) and 112 (b) of the Customs Act, 1962 was dismissed. The Custom House Agent failed to discharge their responsibilities properly in dealing with imported goods diverted in violation of exemption Notification conditions. The imposition of the penalty on the appellant was upheld, emphasizing the importance of compliance with customs regulations and the consequences of negligence in fulfilling duties.</description>
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