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    <title>2018 (2) TMI 1197 - CESTAT KOLKATA</title>
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    <description>The tribunal upheld the confiscation of seized goods and vehicles, along with penalties imposed on various individuals involved in smuggling activities near the border. Despite challenges to the confiscation based on lack of evidence and ownership claims supported by fake documents, circumstantial evidence and verification discrepancies led to the affirmation of penalties. The tribunal emphasized the significance of circumstantial evidence in proving smuggling activities and reduced the redemption fine and penalties by 50% due to excessive amounts, providing partial relief to the appellants while maintaining the core decision.</description>
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    <pubDate>Mon, 29 Jan 2018 00:00:00 +0530</pubDate>
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      <title>2018 (2) TMI 1197 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=355776</link>
      <description>The tribunal upheld the confiscation of seized goods and vehicles, along with penalties imposed on various individuals involved in smuggling activities near the border. Despite challenges to the confiscation based on lack of evidence and ownership claims supported by fake documents, circumstantial evidence and verification discrepancies led to the affirmation of penalties. The tribunal emphasized the significance of circumstantial evidence in proving smuggling activities and reduced the redemption fine and penalties by 50% due to excessive amounts, providing partial relief to the appellants while maintaining the core decision.</description>
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      <pubDate>Mon, 29 Jan 2018 00:00:00 +0530</pubDate>
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