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1985 (3) TMI 171 - CEGAT, NEW DELHIExtract: .......passed by the Additional Collector, is not sustainable. We thus allow the appeal partly to the effect that whereas the order of confiscation is set aside, and so also the consequential imposition of redemption fine of Rs. 3 lakhs the claim for benefit of concessional rate of customs duty under Notification No. 40/78-Cus. dated 1-3-1978 is rejected.
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