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2001 (5) TMI 378 - AT - CustomsExtract: .......ger Bench decision in the case of Harpreet International has upheld the imposition of 85 of CIF value as RF on consumer item being cleared without a licence. In that view of the matter, the redemption fine and penalty imposed is quite justified and the commissioner has taken a lenient view. There is no merit in the appeal and hence it is dismissed.
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