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2004 (3) TMI 650 - CESTAT, MUMBAIExtract: .......oods are liable to confiscation under Section 111(d). Having regard to the value of the goods we reduce the fine to Rs. 1 lakh. Penalty is set aside in view of the bona fide belief of the importers, based on earlier clearance that the goods could be cleared on production of special import licence. 3. emsp The appeal is thus partly allowed as above.
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