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    <title>2002 (5) TMI 192 - CEGAT, KOLKATA</title>
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    <description>The Tribunal set aside the penalty imposed on the Customs House Clearing Agent for mis-declaration of goods, citing lack of evidence of the agent&#039;s involvement and collusion with exporters. It emphasized the agent&#039;s limited role in verifying declarations and acting on information from exporters. The Tribunal found the penalty unjustified under the C.H.A. Licensing Regulations, allowing the appeals and granting consequential reliefs to the appellant. Stay petitions were also disposed of in favor of the appellant.</description>
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    <pubDate>Fri, 17 May 2002 00:00:00 +0530</pubDate>
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      <title>2002 (5) TMI 192 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=51730</link>
      <description>The Tribunal set aside the penalty imposed on the Customs House Clearing Agent for mis-declaration of goods, citing lack of evidence of the agent&#039;s involvement and collusion with exporters. It emphasized the agent&#039;s limited role in verifying declarations and acting on information from exporters. The Tribunal found the penalty unjustified under the C.H.A. Licensing Regulations, allowing the appeals and granting consequential reliefs to the appellant. Stay petitions were also disposed of in favor of the appellant.</description>
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      <pubDate>Fri, 17 May 2002 00:00:00 +0530</pubDate>
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