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1992 (12) TMI 119 - CEGAT, MADRASExtract: .......Customs Act, is reduced to Rs. 1,000/- (Rupees One thousand) and the amount in excess of Rs. 1,000/- will be refunded to the appellant. While giving reduction in penalty I also take note of the fact that the appellant was in jail and was prosecuted in criminal court and was fined. Except for the above modification the appeal is otherwise dismissed.
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