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2001 (6) TMI 653 - AT - CustomsExtract: .......d that some reduction in penalty is called for. We note the departmental representative contention that there was a clear premeditated attempt to smuggle the goods without paying appropriate duty upon them. Having regard to the submissions regarding the value, we reduce the penalty from Rs. 6.5 lakhs to Rs. 5.5 lakhs. 6. emsp Appeal partly allowed.
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