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    <title>2016 (12) TMI 888 - CESTAT KOLKATA</title>
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    <description>The Tribunal found a prima facie case in favor of the Revenue regarding abatement of smuggling by the appellants. Shri Rabi Shankar Jaiswal was penalized for conscious involvement, Shri Monoj Kumar Jaiswal as an abettor, and Shri Shiv Kumar Jaiswal as an active abettor. The Tribunal directed the appellants to deposit a specified amount within a given timeframe to comply with legal precedents and safeguard Revenue&#039;s interests, ensuring no undue hardship. Compliance deadline was set to maintain legal process integrity.</description>
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