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2003 (6) TMI 112 - CESTAT, NEW DELHIExtract: .......t that the currency did not belong to him and he was only carrying it out of the country on behalf of another person and the appellant is only a salary earner, we reduce the quantum of penalty from Rs. 10 lakhs to Rs. 5 lakhs. 11.In the result, the impugned order is confirmed except for the relief indicated above with regard to the car and penalty.
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