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of The case involved the confiscation and imposition of fine and penalty on imported marble slabs due to a violation of import policy conditions. The appellant had imported the marble slabs at rates lower than 60 USD per sq.m, leading to an enhancement of the declared value by the adjudicating authority. The Commissioner(Appeals) reduced the fine and penalty, noting the unintentional mistake by the appellant. The Tribunal found the direction to pay redemption fine and penalty excessive, reducing it to 10% and 5% of the enhanced value, citing precedents for similar cases. The appeal was disposed of with the modified order.
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