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1994 (12) TMI 220 - CEGAT, MADRASExtract: .......nd therefore upheld. However, since gold jewellery has been absolutely confiscated and taking into consideration the value of the goods involved, I hold that ends of justice would be served if the penalty levied is reduced to Rs. 1,000 (Rupees one thousand) and I order accordingly. But for the above modifications, the appeal is otherwise dismissed.
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