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The Appellate Tribunal CEGAT, Mumbai upheld the confiscation of a redemption fine of Rs. 10,00,000 imposed under Section 115(2) of the Customs Act, 1962 for redeeming the ship M.V.L.M "Noble Lady." The appeal challenging the quantum of the fine was dismissed as the tribunal found the fine to be reasonable considering the circumstances and value of the goods involved.
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