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    <title>2018 (7) TMI 539 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the penalty imposed on the Appellant, a Custom House Agent, for involvement in an offense related to goods import. The application for appeal restoration was dismissed due to lack of merit, despite arguments on the ex parte order, appeal grounds, jurisdiction, and circular applicability. The Tribunal found the penalty justified based on the Appellant&#039;s role in the offense, rejecting the plea for order recall.</description>
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      <description>The Tribunal upheld the penalty imposed on the Appellant, a Custom House Agent, for involvement in an offense related to goods import. The application for appeal restoration was dismissed due to lack of merit, despite arguments on the ex parte order, appeal grounds, jurisdiction, and circular applicability. The Tribunal found the penalty justified based on the Appellant&#039;s role in the offense, rejecting the plea for order recall.</description>
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