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2001 (11) TMI 156 - AT - CustomsExtract: .......y deposited Rs. 10 lakhs and which had been also adjusted towards the drawback amount, we reduce the penalty to Rs. 2 lakhs (rupees two lakhs only). 9. In view of the discussion made above, except for modification in the penalty amount, the impugned order of the Commissioner is upheld and the appeal of the appellants accordingly stands disposed of.
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