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    <title>1986 (8) TMI 302 - CEGAT, BOMBAY</title>
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    <description>The Tribunal allowed the appeal, determining that the imported goods were &quot;brandy concentrate&quot; and not over-proof brandy. The fine imposed was considered excessive and was ordered to be reduced to comply with Section 125 of the Customs Act. The decision was supported by the Bombay High Court&#039;s ruling in a similar case.</description>
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      <description>The Tribunal allowed the appeal, determining that the imported goods were &quot;brandy concentrate&quot; and not over-proof brandy. The fine imposed was considered excessive and was ordered to be reduced to comply with Section 125 of the Customs Act. The decision was supported by the Bombay High Court&#039;s ruling in a similar case.</description>
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