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2004 (7) TMI 147 - AT - CustomsExtract: .......enalty were justified. But we find that the amounts of fine and penalty imposed in the present cases are not justified. Accordingly, we reduce the fine and penalty in Appeal No. C/418/2003 to Rs. 40,000/- and 10,000/- respectively and in Appeal No. C/419/2003 to Rs. 50,000/- and 15,000/- respectively. The appeals are disposed of in the above terms.
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