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1992 (12) TMI 147 - CEGAT, NEW DELHIExtract: .......s seizure on 25-5-1983 is not highly excessive as the quantum of redemption fine should be commensurate with the value as has been held by the Hon rsquo ble High Court of Calcutta in their Judgment in the case of Narayan Prasad Dutta v. Collector of Customs and Central Excise, Calcutta reported in 1989 (41) E.L.T. 17 (Cal.) 1989 (21) ECR 223? rdquo
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