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1997 (4) TMI 254 - AT - CustomsExtract: ....... proving understanding or knowledge or reasonable belief by the appellants that the imported machines were liable to confiscation, has not been discharged by the department. In the result, the confiscation is upheld in part. Redemption find is reduced to Rs. 50,000/- and penalties in both cases are set aside. Appeals are disposed of in these terms.
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