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1993 (5) TMI 89 - AT - CustomsExtract: ....... licence and, therefore, we uphold the confiscation with option to redeem as already held by the adjudicating authority. (ii) The benefit of exemption under Notification 339/85 is not available and, therefore, the duty demand is hereby confirmed. (iii) The penalty of Rs. 5000/- is also upheld. 6. We confirm the impugned order and reject the appeal.
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