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2016 (6) TMI 1067 - CESTAT CHANDIGARHImport of restricted goods being secondary and defective C.R. Coils at ICD Ludhiana - levy of redemption fine and penalty - appellant has paid duty @ 10% which is payable on defective and secondary material - Held that:- the secondary and defective goods cannot be imported through the ICD Ludhiana - goods are liable for confiscation - redemption fined reduced to Rs. one lakhs - Penalty waived. - Decided partly in favor of appellant.
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