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    <title>2025 (7) TMI 1013 - CESTAT KOLKATA</title>
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    <description>CESTAT KOLKATA - AT held the appellant liable under ss.112(a) and 112(b) of the Customs Act for abetting smuggling of gold, finding his role established by statements of two witnesses despite his plea of absence; a request to cross-examine those witnesses had been denied. The penalty of Rs.30,00,000 imposed by the adjudicating authority was reduced as excessive to Rs.10,00,000, and the appeal was disposed of accordingly.</description>
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      <description>CESTAT KOLKATA - AT held the appellant liable under ss.112(a) and 112(b) of the Customs Act for abetting smuggling of gold, finding his role established by statements of two witnesses despite his plea of absence; a request to cross-examine those witnesses had been denied. The penalty of Rs.30,00,000 imposed by the adjudicating authority was reduced as excessive to Rs.10,00,000, and the appeal was disposed of accordingly.</description>
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