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    <title>2018 (7) TMI 449 - CESTAT KOLKATA</title>
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    <description>The Tribunal dismissed the appeal, upholding penalties on the appellants for Customs duty evasion. The penalties were deemed justified as the appellants were involved in the evasion, and the main noticee settled without challenging the show cause notice. The Tribunal rejected the ROM application challenging the jurisdiction of the D.R.I officer to issue the notice, citing the Settlement Commission&#039;s order merging duty, interest, and penalty demands.</description>
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      <title>2018 (7) TMI 449 - CESTAT KOLKATA</title>
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      <description>The Tribunal dismissed the appeal, upholding penalties on the appellants for Customs duty evasion. The penalties were deemed justified as the appellants were involved in the evasion, and the main noticee settled without challenging the show cause notice. The Tribunal rejected the ROM application challenging the jurisdiction of the D.R.I officer to issue the notice, citing the Settlement Commission&#039;s order merging duty, interest, and penalty demands.</description>
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