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of <h1>CEGAT Kolkata: Personal Penalties Revoked in Smuggling Case</h1> <h3>KAMAL HAZRA Versus COMMISSIONER OF CUS. (PREV.), WB.</h3> The Appellate Tribunal CEGAT, Kolkata set aside the imposition of personal penalties on two appellants in a smuggling case due to lack of corroborative ... Penalty - Benefit of doubt - Evidence The Appellate Tribunal CEGAT, Kolkata set aside the imposition of personal penalties of Rs. 50,000 each on two appellants involved in a smuggling case due to lack of corroborative evidence, granting them relief. The case involved foreign origin goods valued at Rs. 1.33 crore confiscated by the Commissioner, based on statements of co-accused linking the appellants to a smuggling syndicate.
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