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2005 (6) TMI 555 - AT - CustomsExtract: .......Value. We fix fine at 10 of Transaction Value and penalty of 10 in Appeal C/321/2004 and in appeal No. C/401/2004 while in appeal C/320/2004, the fine is 10 of the Transaction Value and Penalty is 9 as already held by the Commissioner and should be on the Transaction Value only. The impugned orders are modified and disposed of accordingly. o p /o p
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