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1999 (8) TMI 636 - CEGAT, NEW DELHIExtract: ....... of the above discussions, we confirm the order with regard to valuation of the goods, demand of duty, confiscation and redemption fine. However, keeping all the facts and circumstances of the case in view, we reduce the personal penalty on the appellant from Rs. 1 lakh to Rs. 25,000/-. Subject to this modification, the order impugned is confirmed.
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