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2001 (12) TMI 293 - CEGAT, NEW DELHIExtract: .......tion of redemption fine and penalty under Rule 173Q(1) of the Rules cannot be legally sustained and is set aside. However, the appellants for non-accountal of the goods are burdened with the penalty of Rs. 2,000/- under Rule 226 of the Rules. The impugned order accordingly stands modified. Appeal of the appellants stands disposed of in these terms.
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