https://www.taxtmi.com/caselaws?id=766573 CESTAT Kolkata upheld penalty under Section 112(b) of Customs Act, 1962 against appellant for involvement in cigarette smuggling racket. Despite appellant's retraction of confession, tribunal found him liable based on his own admissions and corroborative statements from co-conspirators identifying him as main link arranging logistics including transporter, godown, and container manipulation. Tribunal rejected natural justice violation claims, concluding appellant knowingly abetted smuggling activities. However, considering his role, penalty was reduced from Rs.50,00,000 to Rs.25,00,000. Appeal disposed. en-us Wed, 26 Feb 2025 00:00:00 +0530 Fri, 28 Feb 2025 08:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766573 CESTAT Kolkata upheld penalty under Section 112(b) of Customs Act, 1962 against appellant for involvement in cigarette smuggling racket. Despite appellant's retraction of confession, tribunal found him liable based on his own admissions and corroborative statements from co-conspirators identifying him as main link arranging logistics including transporter, godown, and container manipulation. Tribunal rejected natural justice violation claims, concluding appellant knowingly abetted smuggling activities. However, considering his role, penalty was reduced from Rs.50,00,000 to Rs.25,00,000. Appeal disposed. Case-Laws Customs Wed, 26 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766573