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1989 (1) TMI 226 - AT - CustomsExtract: ......., if the offence had not been detected, we hold that the action taken by the Collector to confiscate the goods and to impose the penalty cannot be faulted. The amounts of redemption fine and penalty were, in view of the magnitude of the attempted duty evasion, not excessive or harsh. 8. In the result, we find no merit in this appeal and dismiss it.
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