https://www.taxtmi.com/caselaws?id=345911 The Commissioner of Customs (Appeals) partially allowed one appeal by reducing the penalty but rejected another, leading to further appeals by the appellants. The appellants were found to be actively involved in the smuggling operation, with their actions facilitating the crime. Despite their involvement, the penalties imposed on the appellants were deemed disproportionate compared to the alleged mastermind. Consequently, the penalties on the appellants were reduced in the interest of justice, aligning with the roles played by each party in the smuggling activity. en-us Fri, 28 Jul 2017 00:00:00 +0530 Wed, 23 Aug 2017 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345911 The Commissioner of Customs (Appeals) partially allowed one appeal by reducing the penalty but rejected another, leading to further appeals by the appellants. The appellants were found to be actively involved in the smuggling operation, with their actions facilitating the crime. Despite their involvement, the penalties imposed on the appellants were deemed disproportionate compared to the alleged mastermind. Consequently, the penalties on the appellants were reduced in the interest of justice, aligning with the roles played by each party in the smuggling activity. Case-Laws Customs Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345911