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2000 (10) TMI 603 - CEGAT, CHENNAIExtract: .......fter the matter may be decided in de novo proceedings. The penalty and redemption fine should depend on the revalue determined. In the result, confiscation of all the goods except 45 watches is set aside and as far as watches are concerned, the value should be re-determined and readjudicated. The appeal is thus partially allowed in the above terms.
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