Smuggling of 3kg Gold Concealed in Shoes via Airport Staff :CESTAT Reduces Penalty From ₹30L to ₹10L...

The CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) has reduced the penalty from ₹30 lakh to ₹10 lakh in a "3kg gold smuggling case via airport staff," citing the assessee's limited role. While the assessee's involvement in concealing gold in shoes and arranging for its smuggling was established, the tribunal found the initial penalty excessive given the extent of their participation compared to others in the larger conspiracy. This decision reflects the tribunal's discretion in proportionality of penalties based on the degree of involvement in illicit activities.