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1987 (11) TMI 230 - CEGAT, NEW DELHIExtract: .......and imposition of fine would not be justified. We remit the fine of Rs.l lakh in full. 8. In the result, we allow the appeal in terms that we set aside the fine in full and order valuation of the goods for the purpose of customs duty in accordance with the highest price in paragraph 6 above. Consequential relief should be granted to the appellants.
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