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    <title>2020 (7) TMI 325 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the classification of the imported goods under CTH 13019019, denying customs duty exemption. The appeal by the importer was dismissed. However, the appeals by the clearing agent and its Director were allowed, and the penalties imposed on them were set aside. The Tribunal found no grounds to levy penalties on the clearing agent and its Director as they had not engaged in any malafide actions.</description>
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      <description>The Tribunal upheld the classification of the imported goods under CTH 13019019, denying customs duty exemption. The appeal by the importer was dismissed. However, the appeals by the clearing agent and its Director were allowed, and the penalties imposed on them were set aside. The Tribunal found no grounds to levy penalties on the clearing agent and its Director as they had not engaged in any malafide actions.</description>
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