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The appeal was against an order confiscating goods declared as dressing gowns but found to be dresses for export to the USA. The adjudicating authority had imposed a redemption fine of Rs. 1,25,000 and a penalty of Rs. 70,000. The Tribunal reduced the redemption fine to Rs. 50,000 and the penalty to Rs. 25,000, maintaining the rest of the original order.
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