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2003 (1) TMI 156 - CEGAT, NEW DELHIExtract: ....... not be confiscated. Moreover, no goods were available for confiscation also. We, therefore, set aside the order of confiscation and consequently the redemption fine also. In the facts and circumstances of the case, the penalty imposed is on the higher side. Accordingly, we reduce the penalty to Rs. 10,000/- only. The Appeal is thus partly allowed.
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