https://www.taxtmi.com/caselaws?id=762159 CESTAT Kolkata upheld penalty of Rs.10 lakhs imposed on Appellant No.1 under Section 112(b) of Customs Act, 1962 for abetting cigarette smuggling activities. Evidence showed appellant was aware of smuggling syndicate's operations, provided transportation, and helped replace smuggled cigarettes with stationery items in Nepal-bound containers. However, CESTAT set aside Rs.20 lakhs penalty imposed on Appellant No.2, finding insufficient evidence of his involvement in the smuggling activities, as he had refused clearance work and merely passed documents to another party. en-us Thu, 21 Nov 2024 00:00:00 +0530 Tue, 26 Nov 2024 08:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762159 CESTAT Kolkata upheld penalty of Rs.10 lakhs imposed on Appellant No.1 under Section 112(b) of Customs Act, 1962 for abetting cigarette smuggling activities. Evidence showed appellant was aware of smuggling syndicate's operations, provided transportation, and helped replace smuggled cigarettes with stationery items in Nepal-bound containers. However, CESTAT set aside Rs.20 lakhs penalty imposed on Appellant No.2, finding insufficient evidence of his involvement in the smuggling activities, as he had refused clearance work and merely passed documents to another party. Case-Laws Customs Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762159