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1990 (3) TMI 154 - CEGAT, NEW DELHIExtract: .......was Rs. 22, 539.30 only. Considering the value of the goods, the penalty imposed by the Additional Collector is considered to be excessive. We, therefore, reduce the penalty from Rs. 8.000/- to Rs. 2, 000/- only. The amount of fine (Rs. 4, 600.00) is upheld. Subject to the above modification the impugned order is upheld and the appeal is dismissed.
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