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2001 (4) TMI 145 - CEGAT, KOLKATAExtract: .......ady accepted that such goods cannot be treated as consumer goods. Since the goods have subsequently been re-exported also, imposition of redemption fine and penalty becomes all the more unjustified. 7.In view of what is stated above, the appeal is allowed and the redemption fine and penalty are set aside with consequential relief to the appellants.
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