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1993 (1) TMI 176 - CEGAT, BOMBAYExtract: ....... of penalty and high redemption fine are not called for, because they appear to be under the belief that the items can be imported against exim scrips as a non-OGL Capital Goods. I would therefore deem it proper to set aside the penalty. I also reduce the redemption fine to Rs. 20,000/- (Rupees Twenty thousand only). Consequential relief to follow.
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