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1989 (1) TMI 264 - CEGAT, NEW DELHI
Extract:
.......on of the seized goods with an option to redeem the same on payment of redemption fine of Rs. 50,000/- in lieu of confiscation but set aside the demand of duty at the appropriate rate on the revised value directing the Adjudicating Authority to value the goods afresh after giving proper opportunity to the appellants and demand the duty accordingly.