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2006 (5) TMI 237 - AT - CustomsExtract: ....... the redemption fines and penalties as prescribed and upheld in the case of Marmo Classic (supra). Accordingly, keeping in view the Assessable Value, we would fix the redemption fine at Rs. 12.50 Lakhs and penalty at Rs. 3.25 Lakhs to be adequate instead as imposed by the learned Commissioner. 4. emsp Appeal allowed accordingly. (Dictated in Court)
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