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    <title>2020 (10) TMI 341 - CESTAT KOLKATA</title>
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    <description>The tribunal upheld the confiscation of seized contraband gold and imposed reduced penalties of Rs. 10,000 on the individual carrying the gold and Rs. 50,000 on the alleged owner. The judgment emphasized the credibility of voluntary statements and corroborative call records, dismissing claims of duress and the need for witness cross-examination. The penalties were adjusted to more reasonable amounts based on the evidence and circumstances.</description>
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      <description>The tribunal upheld the confiscation of seized contraband gold and imposed reduced penalties of Rs. 10,000 on the individual carrying the gold and Rs. 50,000 on the alleged owner. The judgment emphasized the credibility of voluntary statements and corroborative call records, dismissing claims of duress and the need for witness cross-examination. The penalties were adjusted to more reasonable amounts based on the evidence and circumstances.</description>
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