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    <title>1991 (11) TMI 64 - HIGH COURT AT CALCUTTA</title>
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    <description>The court ruled in favor of the petitioner, a shipping agent, in a case involving penalties under the Customs Act. The judgment highlighted the negligence of respondents in delaying filings and adjournments. It clarified the petitioner&#039;s limited role in handling duty-free goods and the lack of evidence supporting penalties for alleged mishandling. The court emphasized the necessity of timely proceedings and reduced penalties without clear justification. Ultimately, the court allowed the writ petition, questioning the basis for penalties and granting relief to the petitioner as requested.</description>
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    <pubDate>Wed, 13 Nov 1991 00:00:00 +0530</pubDate>
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      <title>1991 (11) TMI 64 - HIGH COURT AT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=43153</link>
      <description>The court ruled in favor of the petitioner, a shipping agent, in a case involving penalties under the Customs Act. The judgment highlighted the negligence of respondents in delaying filings and adjournments. It clarified the petitioner&#039;s limited role in handling duty-free goods and the lack of evidence supporting penalties for alleged mishandling. The court emphasized the necessity of timely proceedings and reduced penalties without clear justification. Ultimately, the court allowed the writ petition, questioning the basis for penalties and granting relief to the petitioner as requested.</description>
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      <pubDate>Wed, 13 Nov 1991 00:00:00 +0530</pubDate>
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