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2003 (9) TMI 792 - CESTAT CHENNAIExtract: .......mptech Electronics P. Ltd., Chennai under Section 112 (a) of the Customs Act, 1962, we find that the penalty of ₹ 1.00 lakhs is on the higher side and we reduce the same to ₹ 25,000/-. 8. We confirm the rest of the order passed by the ld. Commissioner. But for the above modification, the impugned order is sustained. Ordered accordingly.
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