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    <title>Customs Broker Penalized for Non-Declaration; Importer Concealment Doesn&#039;t Imply CB&#039;s Involvement Without Direct Interaction.</title>
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    <description>Imposition of penalty on Customs Broker (CB) - non-declaration/concealment of goods - When the importer consciously conceals certain facts from the Customs Broker, it cannot be presumed that the Customs Broker has abetted in such offence merely because he has not met the importer face to face.</description>
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