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2002 (5) TMI 88 - CEGAT, NEW DELHIExtract: .......f the Customs authorities, in my view, the matter of quantum of fine and the penalty would call for taking a lenient view. I therefore, reduce the redemption fine to Rs. 1 lakh (Rupees one lakh only) and penalty to Rs. 20,000/- (Rupees twenty thousand only). But for this modification, the appeal otherwise fails and the same is accordingly rejected.
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