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2001 (8) TMI 742 - CEGAT, NEW DELHIExtract: .......tances of the case and taking into account the value of the goods involved, the quantum of fines and penalties imposed cannot be treated as unjustifiably high or unwarranted. In view of what has been stated above, I find no reason to interfere with the orders passed by the lower authorities. The same are confirmed. The appeal fails and is rejected.
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