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    <title>2020 (9) TMI 309 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal against the penalty imposed on a Customs House Agent under Sections 114 and 114AA of the Customs Act, 1962. The Tribunal found no evidence of acts or omissions leading to goods&#039; confiscation or the knowing use of false documents, thereby setting aside the penalty. The decision favored the appellant due to lack of evidence supporting the allegations and the appellant&#039;s compliance with procedures, ruling in their favor on 02.09.2020.</description>
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      <link>https://www.taxtmi.com/caselaws?id=398190</link>
      <description>The Tribunal allowed the appeal against the penalty imposed on a Customs House Agent under Sections 114 and 114AA of the Customs Act, 1962. The Tribunal found no evidence of acts or omissions leading to goods&#039; confiscation or the knowing use of false documents, thereby setting aside the penalty. The decision favored the appellant due to lack of evidence supporting the allegations and the appellant&#039;s compliance with procedures, ruling in their favor on 02.09.2020.</description>
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