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2003 (11) TMI 261 - CESTAT, MUMBAIExtract: .......Penalty on Ashraf Patel abates. The order of the Commissioner is modified, the appeals are partly allowed in the following terms - Confiscation of watches and pens is upheld, redemption fine is reduced to Rs. 1 lakhs on watches and Rs. 5,000/- on pens. Penalty on M/s. Swiss Gallery is reduced to Rs. 10,000/-. Penalty on Shri Ashraf Patel set aside.
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