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2003 (5) TMI 456 - AT - CustomsExtract: .......impugned order, nor to the rate of interest. In the circumstances, we uphold the demand. However, the redemption fine of Rs. 1 crore and the penalty of Rs. 30 lakhs appear to be excessive in the facts and circumstances of the case and we reduce the same to Rs. 30 lakhs and Rs. 10 lakhs respectively. The appeal stands disposed of in the above terms.
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