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2012 (9) TMI 386 - HC - CustomsLevy redemption fine - Held that:- When the authorities imposed redemption fine on the ground that the said goods are liable for confiscation without verifying as to the existence of the goods and the seizure of the goods, the imposition of redemption fine was illegal - redemption fine could be imposed only in respect of goods seized but not held liable for confiscation.
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