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2004 (8) TMI 423 - AT - CustomsExtract: .......ption. The redemption fine impose is not called for, penalty therefore, cannot be arrived at. 4. emsp The order, the valuation arrived at, the confiscation, redemption fine and penalty are to be set aside. 5. emsp Goods ordered to be assessed or copper was scrap powder and cleared on declared value. 6. emsp Appeal allowed with consequential relief.
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