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2005 (4) TMI 396 - CESTAT, NEW DELHIExtract: ....... are necessary. Taking into consideration all the facts and circumstances of the case, I therefore, hold that the goods are liable to confiscation and redemption fine to be paid by the respondents is determined to be Rs. 15,000/-. A penalty of Rs. 5,000/- is imposed on the respondents. The Appeal is allowed in these terms. (Pronounced in the Court)
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