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2001 (5) TMI 94 - AT - CustomsExtract: ....... do not find the other case law relied by the appellants to be relevant to arrive at a decision in this case. 3. In view of our findings, we allow the appeal by reducing the Redemption Fine to Rs. 3 lakhs and penalties to Rs. 1,00,000/- each on A-1 and A-2 under Sections 112(a) and 112(b) of the Customs Act, 1962, respectively. Ordered accordingly.
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