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2005 (10) TMI 482 - AT - CustomsExtract: .......xcessive and no reasons have been arrived by the Ld. Commissioner to uphold the same at level, we would reduce the penalty to Rs. 1 lakh which is penalty on the other co-conspirator/collaborators viz. Devang Goradia/Gaurang Garodia. 3.1 emsp These Appeals are therefore allowed partly as per findings herein above. (Pronounced in Court on 28-10-2005)
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