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    <title>2018 (3) TMI 1740 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the penalty imposition on the appellant, a Customs House Agent, for failing to disclose crucial information regarding import of goods under the Customs Act, 1962. The Tribunal clarified the hearing jurisdiction, rejecting the application for restoration based on the main noticee&#039;s settlement. The accountability of the appellant was emphasized, and the appeal for restoration was dismissed, considering legal principles and precedents cited.</description>
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      <description>The Tribunal upheld the penalty imposition on the appellant, a Customs House Agent, for failing to disclose crucial information regarding import of goods under the Customs Act, 1962. The Tribunal clarified the hearing jurisdiction, rejecting the application for restoration based on the main noticee&#039;s settlement. The accountability of the appellant was emphasized, and the appeal for restoration was dismissed, considering legal principles and precedents cited.</description>
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