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1994 (2) TMI 148 - AT - CustomsExtract: .......B. We accordingly uphold the order of confiscation but in the facts and circumstances of the case, having regard to the value of the goods (Rs. 1,40,000/-) and, further noting that no penalty has been imposed, we consider that a fine of Rs. 50,000/- will be appropriate. We order accordingly. Subject to the above modification the appeal is rejected.
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