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2003 (11) TMI 165 - CESTAT, KOLKATAExtract: .......ds. The Customs House Agent is required to give the declaration on the importing documents as disclosed to him by the importers and does not have any means to check or verify the same. As such, we do not find any reasons to impose penalty on the C.H.A. or its partner. In view of the foregoing, all the four appeals filed by the Revenue are rejected.
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