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2002 (7) TMI 642 - AT - CustomsExtract: .......rong goods by mis-declaring the same, cannot be held to be conclusive. As such, we are of the view that the imposition of redemption fine and penalty upon the appellants are not justified. We accordingly set aside the same allow the re-export of the consignment without any redemption fine, penalty and duty. Appeal is disposed of in the above terms.
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