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2009 (9) TMI 836 - AT - CustomsExtract: .......ting Commissioner has imposed fine and penalty which are on the lower side. Hence, the impugned order confiscating the impugned goods and enhancing the value has to be sustained. The redemption fine and penalty being on the lower side also do not require any reduction. Hence, the appeal is rejected. (Order pronounced and dictated in the open Court)
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