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1998 (1) TMI 344 - AT - CustomsExtract: .......oods and denial of benefit under ITC Policy. Considering, however, the facts and circumstances of the case and the value of the goods, we reduce redemption fine to Rs. 1,00,000/-(Rupees One Lakh only) and penalty to Rs. 75,000/- (Rupees Seventy Five Thousand only). Subject to this modification appeal is otherwise rejected and impugned order upheld.
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