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1996 (9) TMI 276 - CEGAT, NEW DELHIExtract: .......der Section 111(d) of the Act and fixation of redemption fine was not sustainable, even assuming that the goods were available for confiscation. 12. emsp In the result, we confirm the value assessed by the Additional Collector of Customs, but set aside the confiscation ordered and redemption fine fixed by him. The appeal is disposed of accordingly.
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