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2004 (12) TMI 229 - AT - CustomsExtract: .......king into consideration the overall facts and circumstances, and accepting the CE s Certificate and the orders of the Additional Commissioner passed in similar matters during the same period, we fix the RF in the present case 10 of Rs. 19,10,475/- at Rs. 1,91,048/- and penalty at 5 which works out to Rs. 95,520/-. Appeal allowed on the above terms.
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