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2000 (8) TMI 415 - AT - CustomsExtract: ....... they are liable to confiscation. However taking into consideration all facts and circumstances of the case and the Collector finding that there is no clandestine act or wilful manipulation, we reduce the redemption fine from Rs. 5 lakhs to Rs. 2 lakhs and penalty from Rs. 26 lakhs to Rs. 8 lakhs. The above appeal is disposed of in the above terms.
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