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2006 (3) TMI 476 - AT - CustomsExtract: ....... impugned orders are modified inasmuch as the enhancement of transaction value is set aside. The confiscation is upheld however granting redemption fine of 10 of transaction value and penalty of 5 of transaction value. The appeals are allowed in the above terms. (Operative portion of this Order was pronounced in open court on conclusion of hearing)
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