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2007 (12) TMI 98 - CESTAT, BANGALOREGoods seized for under valuation, released on execution of a bond and bank guarantee – appellant pointed out that this bond and the Bank Guarantee have been cancelled and therefore when the bond was cancelled, redemption fine is imposable- contention of the party that no redemption fine is imposable when the goods are not available for confiscation have been accepted
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