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    <title>2022 (2) TMI 262 - CESTAT KOLKATA</title>
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    <description>The Tribunal partially allowed the Appeal, upholding the confiscation of excess goods while setting aside the confiscation and penalties for the correctly declared goods covered by the SAFTA Certificate. Penalties imposed on the customs broker and vehicle owner were also set aside due to lack of evidence against them and the owner&#039;s lack of personal knowledge regarding the misdeclaration.</description>
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      <description>The Tribunal partially allowed the Appeal, upholding the confiscation of excess goods while setting aside the confiscation and penalties for the correctly declared goods covered by the SAFTA Certificate. Penalties imposed on the customs broker and vehicle owner were also set aside due to lack of evidence against them and the owner&#039;s lack of personal knowledge regarding the misdeclaration.</description>
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