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2001 (10) TMI 332 - AT - CustomsExtract: .......ed. The Trade Panel has only opined about the value of the goods. We find no infirmity in adopting the value as per the opinion of the Trade Panel. We, therefore, hold the confiscation of the impugned goods. However, we reduce the redemption fine from Rs. 2 lakh to Rs. 1 lakh only. We also uphold the penalty of Rs. 1 lakh imposed on the Appellants.
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