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    <title>2017 (8) TMI 54 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld penalties imposed on individuals directly involved in smuggling poultry vaccines and Indian Currency, including a penalty of Rs. 200,000 on Dr. Amrit Jyoti Mudoi. The decision was based on substantial evidence linking them to the offense. Appeals challenging dropped penalties for other employees of M/s Suguna Poultry Farm Ltd were dismissed due to lack of concrete evidence of their involvement. The judgment emphasized the significance of evidence in determining liability and imposing penalties in customs-related offenses.</description>
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      <link>https://www.taxtmi.com/caselaws?id=345996</link>
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