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1994 (4) TMI 130 - CEGAT, NEW DELHIExtract: .......mporter has imported the same for their own use and there is no profit element in such an import, the imposition of Rs. 40 lakhs of fine as against the value of Rs. 48 lakhs also appears to be very excessive. In the facts and circumstances of the case, the redemption fine is reduced to Rs. 5 lakhs. The appeal is thus disposed of in the above terms.
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