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2004 (10) TMI 447 - CESTAT, MUMBAIExtract: .......nfiscation with an option to redeem the goods. In view of the foregoing, we give option to the appellant to redeem the foreign currency on payment of Rs. 5 lakhs (Rupees Five lakhs only). We also reduce the personal penalty to Rs. 75,000/- in the facts and circumstances of the case. But for the above modifications the appeal is, otherwise rejected.
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