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2005 (8) TMI 603 - AT - CustomsExtract: .......rities. Hence we set aside the enhancement of value from Rs. 7/- to Rs. 14/-. The transaction value has to be accepted. As regards the fine, the same is reduced to Rs. 10,000/- only. The penalty is reduced to Rs. 2500.00 (Rupees Two thousand five hundred only). The appeal is disposed of in the above terms. (Pronounced in the open court on 9-8-2005)
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