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2010 (4) TMI 1051

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....al committed a substantial error in holding that the Customs House Agent has an obligation to ensure that entry made in a shipping bill by the exporter is a correct declaration of value and description of the goods and for any incorrect declaration by the exporter, a Customs House Agent can be penalised under Customs Act, 1962? (ii) Whether in the facts and circumstances of the case, the Tribunal....

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