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2009 (4) TMI 721 - AT - CustomsExtract: .......eady suffered duty. Section 125(2) of Customs Act, 1962 very clearly provides that where any fine in lieu of confiscation of goods is imposed under sub-section-1 of Section 125, owner shall be liable to pay duty in addition to the redemption fine. In view of the above, I do not find any merit in the appeal and reject the same. (Pronounced in Court)
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