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The appellant imported cloves from Singapore, declared value at US $680 per MT. Custom House proposed value enhancement to US $850 per MT. Licences were issued in names other than importer. Confiscation, penalty imposed. Tribunal confirmed value enhancement. Goods not of inferior quality. Confiscation justified but leniency warranted due to prior policy allowing import by letter of authority holder. Redemption fine reduced to Rs. 1 lakh and penalty to Rs. 25,000. Appeal partially allowed.
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