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1997 (1) TMI 224 - CEGAT, NEW DELHIExtract: ....... 7. emsp Having regard to the facts of the case and the circumstances of the seizure, I find that penalty imposed is on the higher side. Accordingly, I reduce the penalty to Rs. 2,500/- (Rupees two thousand five hundred only). 8. emsp In the result, the impugned order is modified to the extent stated above and the appeal is disposed of accordingly.
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