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2006 (2) TMI 564 - CESTAT, NEW DELHIExtract: .......cannot be considered as for comparable goods. There is no dispute that there is mis-declaration of the contents of parcel and the value of the goods. Therefore, the goods were correctly held liable for confiscation. The redemption fine is reasonable. We do not find any merit in the appeal. 6. emsp In view of the above both the appeals are rejected.
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