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1986 (10) TMI 197 - AT - CustomsExtract: .......of valuation and classification. We further hold that the fine in lieu of confiscation at Rs. 5 lakhs each is excessive. To meet the ends of justice we reduce the same to Rs. 4,50,000/- each (Rupees Four Lakhs Fifty Thousand each only). Except for the reduction in personal penalties and fine in lieu of confiscation the appeal is otherwise rejected.
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