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2005 (2) TMI 581 - CESTAT, MUMBAIExtract: .......se persons, therefore, cannot be sustained while upholding confiscation of the goods. We, therefore, set aside the penalties imposed in each of these appeals. 10. emsp In fine, we pass the following order - (a) Confiscation and redemption fine are upheld. (b) Duty demands are upheld. (c) Penalties are set aside. 11. emsp Appeals are partly allowed.
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