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1990 (8) TMI 278 - AT - CustomsExtract: .......cription and value of goods were misdeclared with a view to evading I.T.C. restriction and to evade payment of a large amount of duty. In the facts and circumstances of the case we do not consider this penalty to be excessive commensurate with the gravity of the offence. 11. In the circumstances, we uphold the impugned order and dismiss the appeal.
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