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2005 (4) TMI 500 - CESTAT, NEW DELHIExtract: .......se are also to be determined afresh. 8. emsp In view of what is stated above, we upheld the confiscation of the consignment in question. The matter is, however, remanded to the Commissioner for a fresh determination of value as well as redemption fine and penalties within four weeks of the receipt of a copy of this order. (Pronounced in open Court)
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