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of <h1>CEGAT Kolkata grants unconditional stay in Rs. 3,50,000 penalty case due to insufficient evidence</h1> <h3>RADHEY SHYAM GUPTA Versus COMMISSIONER OF CUSTOMS, CALCUTTA</h3> RADHEY SHYAM GUPTA Versus COMMISSIONER OF CUSTOMS, CALCUTTA - 2001 (131) E.L.T. 259 (Tri. - Kolkata) The Appellate Tribunal CEGAT, Kolkata granted unconditional stay in a case involving a penalty of Rs. 3,50,000 imposed on Shri Radhey Shyam Gupta for alleged smuggling of raw silk yarn. The Tribunal found that the evidence provided by the Department was not sufficient to establish Gupta's involvement in smuggling, leading to the decision to grant the stay.
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