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1990 (4) TMI 128 - CEGAT, NEW DELHIExtract: .......this regard. 9. In these circumstances, the main ground of the appeal fails. We uphold the demand for duty as also the confiscation of the seized tyres. However, considering that actual misuse of the tyres has not been proved, we reduce the penalty from Rs. 2 lakhs to Rs. 1 lakh only. The appeal is allowed to this extent and is otherwise dismissed.
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