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2009 (7) TMI 1107 - BOMBAY HIGH COURTExtract: .......In the light of that, in our opinion, no useful purpose will be served by remanding the matter. In the instant case, the duty imposed is of Rs. 4.50 lakh. The penalty imposable would be Rs. 4.50 lakh. The orders therefore of the first and second appellate authorities are set aside and the original order is restored. Appeals disposed of accordingly.
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