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1999 (8) TMI 236 - CEGAT, MUMBAIExtract: .......he Valuation Rules, i.e., US 2125/- per M.T. C and F. 4. emsp We accordingly allow the appeal in part and set aside the impugned order. The goods shall be valued at US 2125/- per M.T. C and F. The redemption fine is also accordingly reduced to Rs. 75,000/-. We do not find any ground to reduce the penalty. Consequential relief if permissible by law.
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