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2000 (2) TMI 321 - CEGAT, NEW DELHIExtract: .......ame. That has not happened in the present case. In that situation, the misdeclaration has to be held as deliberate. The repeat performance of the same act also shows, clear intention to evade duty. We, therefore, find no merit in the appeal. The redemption fine and penalty imposed are not disproportionate. 7. emsp The appeal fails and is dismissed.
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