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2018 (2) TMI 1197 - CESTAT KOLKATAConfiscation of seized Betel Nuts - smuggling - Held that: - the appellant had not refuted the allegations against them except that the goods are non-notified items - the quantum of redemption fine and penalty are excessive - the fine and penalties imposed on the appellants are reduced to 50% of the amount as ordered - appeal allowed in part.
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