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2009 (8) TMI 1027 - AT - CustomsExtract: .......hat there is no need to insist on pre-deposit of any penalty since the department would have already recovered the redemption fine in respect of the goods which were seized and confiscated. Accordingly, we waive the requirement of pre-deposit under Section 129E of Customs Act, 1962 and allow the stay petitions unconditionally. (Pronounced in Court)
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