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2017 (1) TMI 405 - AT - CustomsImposition of penalty u/s 114 (i) of Customs Act, 1962 - smuggling - Held that: - The role of a customs house agent in relation to export commences with the filing of the shipping bill and is completed when the consignment is handed over to the agent of the carrier. In the absence of an allegation, or a finding, that the substitution occurred during this window, responsibility cannot be fastened on the agent - Penalty set aside - appeal allowed - decided in favor of appellant.
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