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2004 (3) TMI 696 - CESTAT, BANGALOREExtract: ....... of penalty is liable to be reduced. In the nature of the offence and the quantum of foreign currency attempted to be taken out of India unauthorisedly, we do not find any reason to reduce the quantum of penalty which is already reduced by the Commissioner from Rs. 1,50,000/- to Rs. 75,000/-. In the result, the appeal fails and it stands dismissed.
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