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2001 (3) TMI 143 - AT - CustomsExtract: ....... Commissioner to fix the redemption fine, not, as he may normally do, on the basis of margin of profit but by applying the provisions of sub-section (2) of Section 125 of the Act i.e. on the sale price less duty payable thereon. On the same consideration, we are unable to interfere with the penalty imposed and confirm it. 8. Appeal allowed in part.
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