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2009 (2) TMI 688 - CESTAT, KOLKATAExtract: ....... of the above, I hold that the appeal is of no merit and hence the same is rejected. The penalty of Rs. 4,000/- imposed on the appellant is also on the lower side considering that the value of the contraband goods is Rs. 1,60,000/- and hence the same does not require any reduction. The appeal is rejected. (Dictated and pronounced in the open Court)
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