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1998 (7) TMI 331 - CEGAT, MUMBAIExtract: .......are of the view that penalty imposed should be set aside on these facts and also the fact that the appellant is a reputed importer, which the Commissioner mentions a reduction in the redemption fine is called for. 6. emsp We therefore, set aside the penalty and reduce the redemption fine to Rs. 10 lakhs. Appeal partly allowed. Consequential relief.
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