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Issues: Whether the redemption fine on import of cassia was liable to be reduced to 75% of the CIF value.
Analysis: The Tribunal noted that the same order-in-appeal had already been considered in an earlier final order, where redemption fine had been reduced to 75% of the CIF value. It applied that earlier reasoning to the present appeals and treated the issue as no longer res integra.
Conclusion: The redemption fine was reduced to 75% of the CIF value.
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