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2005 (1) TMI 568 - CESTAT, MUMBAIExtract: .......bly concluded that the impugned goods are smuggled and therefore, the action taken by them also is justified under the law. I also find that the penalty imposed is only Rs. 30,000/- on each of the appellants which is reasonable and the same does not call for any interference. Accordingly, the appeals are rejected. (Pronounced in Court on 17-1-2005)
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