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The appellant imported a Mitsubishi Pajero car from Japan after working in UAE for 16 years. Customs imposed a redemption fine of Rs. 6,75,000 and a penalty of Rs. 1,00,000. Appellant appealed for reduction of fines. Tribunal reduced redemption fine to Rs. 3,00,000 and confirmed penalty of Rs. 1,00,000. Impugned order upheld with modifications.
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