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2002 (5) TMI 610 - CEGAT, NEW DELHIExtract: .......ount in respect of the earlier consignments. Therefore, as this issue was not contested before the adjudicating authority, I find no merit in the arguments. Taking into consideration the facts and circumstances of the case, penalty imposed under Section 114 of the Customs Act is reduced to Rs. fifty thousand, otherwise the impugned order is upheld.
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