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2009 (8) TMI 1049 - AT - CustomsExtract: .......d that the same is not unreasonable considering the value of the impugned machinery and also considering the fact that the appellants were penalized earlier and this is the second offence as recorded by the adjudicating Commissioner. 12. Consequently the appeal is dismissed. (Operative portion of the order was pronounced in open Court on 20-8-2009)
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