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1994 (10) TMI 184 - CEGAT, MADRASExtract: .......the appellant for re-export. 6. emsp Taking into consideration the value of the goods involved and the facts and circumstances of the case, I hold the ends of justice would be met if the penalty is reduced from Rs. 7,000/- to Rs. 5,000/- (Rs. Five thousand) and order accordingly. 7. But for the above modification, the appeal is otherwise dismissed.
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