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1995 (6) TMI 101 - AT - CustomsExtract: .......ayment of duty. As the penalty is only Rs. 1,00,000/-, looking to the value of goods and the duty involved thereon, as also the intention to evade payment of duty, we do not find it to be so harsh or disproportionate to the offence committed by the appellants. Having regard to the above findings, we uphold the impugned order and dismiss the appeal.
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