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1996 (12) TMI 156 - CEGAT, MADRASExtract: ....... 111(d) and 111(m) of the Customs Act, 1962. The redemption fine of Rs. 3,00,000/- works out to about 15 and cannot be said to be in any way excessive. However in the facts and circumstances of the case the penalty imposed on the appellant is reduced to Rs. 50,000/- (fifty thousand). But for the above modification the appeal is otherwise dismissed.
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