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2000 (11) TMI 486 - CEGAT, NEW DELHIExtract: .......n so far as the quantum of penalty is concerned, I find that it is nominal in view of the fact that the value of the goods is quite substantial, therefore, I would not like to interfere with the imposition and quantum of penalty. 8. emsp The impugned order is, therefore, modified to the extent stated above and the appeal is disposed of accordingly.
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