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2000 (5) TMI 371 - CEGAT, NEW DELHIExtract: .......llowing the ratio of the aforesaid decisions, I am of the view that there is no justification for confiscation of the goods or to impose redemption fine in lieu of confiscation. In the view, I have taken redemption fine is set aside. However, personal penalty of Rs. 1,000/- (Rs. one thousand) is upheld. The appeal is disposed of in the above terms.
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