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The appeal was filed against an order confiscating seized goods valued at Rs. 1,03,277, with a redemption fine of Rs. 25,000 and a personal penalty of Rs. 20,000. The appellants failed to produce any documents for the seized goods, and it was noted that the goods were of foreign origin and not legally imported. The appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi.
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