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1996 (3) TMI 275 - AT - CustomsExtract: .......the loaded value of the 16 consignments. We have held that there was no justification for loading the value. Therefore, the redemption fine is reduced to 10 of the declared price. The confirmation of the demand for differential duty is also set aside. The impugned order is modified to the extent indicated above. The appeal is accordingly dismissed.
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