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2003 (6) TMI 235 - CESTAT, MUMBAIExtract: .......he imposition of penalty on each and every appellant have been considered. The quantum of penalty appeared to us with reference to the value of the gold bar would indicate that it is not high and reject the pleas made by the appellants before us for reduction. 14. emsp We, therefore, reject the appeals of the appellants and dismiss all the appeals.
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