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1999 (9) TMI 909 - AT - CustomsExtract: .......dings of the authorities below that the shipping agent M/s. Crescent Shipping Agency is associated with the illegal import of the seized tallow into India. However, taking into account overall facts and circumstances I reduce the penalty upon him from Rs. 1 lakh to Rs. 50,000/-. But for the above modification the impugned order is otherwise upheld.
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