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2006 (10) TMI 269 - COMMISSIONER OF CUSTOMS (APPEALS), MUMBAI-IExtract: .......n not always be considered in terms of profit motive. Accordingly, the redemption fine amount is reduced from 9,50,000/- to Rs. 1,50,000/- ( One lakh fifty thousand). Penalty amount is also reduced from Rs. 3,50,000/- to Rs. 50,000/- (Fifty thousand). The order of the lower authority is modified as above and the appeal is disposed off, accordingly.
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