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2003 (5) TMI 144 - AT - CustomsExtract: .......2. The departmental representative was not able to cite any contrary decision. As we have discussed above, the goods are clearly liable to confiscation. The importer is also hence liable to penalty. Therefore, we accept the proposition that the appellant has made and hold that the penalty is determined to be Rs. 25,000/-. 8. Appeal allowed in part.
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