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2006 (3) TMI 401 - AT - CustomsExtract: ....... 111(d) of the Customs Act and the penalty imposable on the appellants would be equivalent to the value of the goods. The penalty imposable on the appellants would be Rs. 7,450/- which is the value of the absolutely confiscated goods. 9. emsp The appeal is allowed subject to the above modification of the order-in-original. (Pronounced in the Court)
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