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    <title>2018 (3) TMI 654 - CESTAT AHMEDABAD</title>
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    <description>The tribunal modified the impugned order, setting aside the penalties on M/s Act Forwarders and M/s Raghuvir Singh &amp;amp; Sons. The penalty on Sh. Dev Kumar Kapta was sustained but reduced to Rs. 5.00 lakhs, considering the overall circumstances and the absence of repeated offenses. The appeals filed by M/s Act Forwarders and M/s Raghuvir Singh &amp;amp; Sons were allowed, and the appeal filed by Sh. Dev Kumar Kapta was partly allowed.</description>
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