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1990 (12) TMI 289 - AT - CustomsExtract: .......n Para 128 of the Handbook of Import and Export Procedures 1985-88 is irrelevant to the facts of the case. 8. emsp We, therefore, modify the order of the Collector in the following manner ldquo The goods are confiscated, but the appellants are entitled to redeem the same on payment of fine of Rs. 5,000/-. rdquo Accordingly we dispose of the appeal.
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