Appellate Tribunal overturns personal penalty in smuggling case, finding no active role.

The Appellate Tribunal CESTAT, Kolkata overturned the imposition of a personal penalty of Rs. 10,000 on the appellant, who was the proprietor of a courier service, finding that the appellant had no active role in the smuggling of ball bearings found in possession of the courier service, thereby granting relief to the appellant.

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The Appellate Tribunal CESTAT, Kolkata overturned the imposition of a personal penalty of Rs. 10,000 on the appellant, who was the proprietor of a courier service. The tribunal found that the appellant had no active role in the smuggling of ball bearings found in possession of the courier service and set aside the penalty, granting relief to the appellant.

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