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1990 (2) TMI 177 - CEGAT, NEW DELHIExtract: .......had imposed personal penalties in respect of Bill of Entry No. 1957/176 at Rs. 10,000/- and in respect of Bill of Entry No. 2065/111 at Rs. 25,000/-, and we hold that these are not excessive. Except for these modifications made above the appeals are otherwise rejected. The revenue authorities are directed to give consequential effect to this order.
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