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2002 (4) TMI 346 - CEGAT, NEW DELHIExtract: .......firmity in the impugned order in respect of confiscation of the goods. However, taking into consideration the facts and circumstances of the case and the value of the goods, the penalty imposed under Section 112(a) of the Customs Act is reduced to Rs. 50,000.00, otherwise, the impugned order is up-held. The appeal is disposed of as indicated above.
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