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1995 (6) TMI 108 - CEGAT, BOMBAYExtract: .......cific items. Appellants had imported the item for R and D purposes and they are actual users with no profit motive involved. In the circumstances, while sustaining the order of confiscation and imposition of redemption fine, the fine is reduced to from Rs. 5600/- to Rs. 1500/- (Rupees one thousand five hundred only), consequential relief to follow.
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