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    <title>2024 (3) TMI 763 - CESTAT KOLKATA</title>
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    <description>The Tribunal partially allowed the appeal, reducing the redemption fine and penalty imposed on the appellant, the vehicle owner. Although there was insufficient direct evidence linking the owner to smuggling activities, the Tribunal acknowledged the owner&#039;s responsibility for the driver&#039;s actions. Relief was granted considering the appellant&#039;s financial condition and the factual circumstances surrounding the use of the vehicle for transporting seized goods.</description>
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      <description>The Tribunal partially allowed the appeal, reducing the redemption fine and penalty imposed on the appellant, the vehicle owner. Although there was insufficient direct evidence linking the owner to smuggling activities, the Tribunal acknowledged the owner&#039;s responsibility for the driver&#039;s actions. Relief was granted considering the appellant&#039;s financial condition and the factual circumstances surrounding the use of the vehicle for transporting seized goods.</description>
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