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2004 (7) TMI 122 - CESTAT, MUMBAIExtract: .......the duty payable. Therefore, I am of the view that the redemption fine and penalty are to be reduced proportionately in the light of the principles observed in the above referred decisions. 6. Accordingly, redemption fine is reduced to 30 and penalty is reduced to 5 of the CIF value of the goods imported. 7. In the result, appeal is partly allowed.
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