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1992 (3) TMI 221 - CEGAT, NEW DELHIExtract: .......e for assesssment. Thus, while upholding the enhancement in value, we are inclined to agree with the plea of the appellant that penal proceedings are not warranted, in view of the fact that the goods are life saving equipment and the appellants themselves produced all the documents. Hence, we deem it proper to remit the redemption fine and penalty.
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