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1997 (1) TMI 211 - CEGAT, NEW DELHIExtract: .......manded to the jurisdictional Commissioner of Customs for fresh decision on these aspects. (2) Confiscation of foreign exchange is confirmed and it is found that the offence justifies imposition of appropriate penalty. Imposition of penalty of Rs.2,00,000 is set aside. This aspect will be decided afresh by the jurisdictional Commissioner of Customs.
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