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2001 (3) TMI 503 - CEGAT, MUMBAIExtract: .......duced the redemption fine and penalty, evidently as a consequence of reduction in the value that he determined of the goods ordered confiscated. That reduction also will therefore have to be set aside. 7. emsp The appeal is therefore allowed, the Commissioner (Appeals) order in question set aside and the Additional Collector rsquo s order restored.
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