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1993 (7) TMI 187 - CEGAT, BOMBAYExtract: .......d goods rsquo in the inventory, totally valued at Rs. 21,610 /- CIF. 7. Since there is a deliberate non-declaration of certain items and their value is Rs. 21,610 CIF, the appellant is also liable to penalty. While we uphold the penal liability, we deem it proper to reduce the penalty to Rs. 5,000/-only. 8. Appeal is disposed of in the above terms.
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