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2019 (2) TMI 445 - AT - CustomsQuantum of Redemption fine and penalty - Valuation of imported goods - used computers - enhancement in assessable value - Held that:- The appellants have imported used computers without license which would make them liable for confiscation as per the provisions of Section 125 of the Customs Act 1962 and the redemption fine needs to be imposed - the appellant is required to pay redemption fine on the bills of entries in these appeals to the tune of 10% of the assessable value - appeal allowed in part.
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