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1996 (10) TMI 89 - SC - CustomsExtract: .......l value of the tapping machine at the relevant date. If the Tribunal in its discretion thought that the fine was exorbitant and disproportionate and decided to reduce it, we do not think that, in the facts and circumstances of the case, any exception can be taken to that course of action. We therefore, dismiss this appeal with no order as to costs.
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