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2002 (9) TMI 697 - CEGAT, CHENNAIExtract: ....... not produced any evidence to show that the RF is exorbitant and same is required to be reduced. Likewise, the penalty is also only Rs. 60,000/- which is 10 of the RF and far less percentage than the value of the goods. There is no infirmity in the quantum of RF and penalty imposed. Hence, there is no merit in this appeal and the same is dismissed.
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