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    <title>2000 (4) TMI 622 - CEGAT, KOLKATA</title>
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    <description>The penalties imposed on the appellants for smuggling and transportation of goods were initially upheld but later reduced by the appellate authority. The main evidence against the appellants was the statement of a co-accused, which was deemed insufficient without corroboration. The Tribunal found the penalties solely based on this uncorroborated statement unwarranted, setting them aside and allowing the appeals with consequential relief.</description>
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      <title>2000 (4) TMI 622 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=98193</link>
      <description>The penalties imposed on the appellants for smuggling and transportation of goods were initially upheld but later reduced by the appellate authority. The main evidence against the appellants was the statement of a co-accused, which was deemed insufficient without corroboration. The Tribunal found the penalties solely based on this uncorroborated statement unwarranted, setting them aside and allowing the appeals with consequential relief.</description>
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