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2000 (1) TMI 282 - CEGAT, NEW DELHIExtract: .......lling under heading 3005. The redemption fine of Rs. 3 lakhs requires no interference. Having regard to the value of the goods (approximately Rs. 37 lakhs), the penalty of Rs.1 lakh imposed by the Adjudicating authority is reduced to Rs. 50,000/- having regard to the totality of the facts and circumstances of the case. The appeal is partly allowed.
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