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    <title>1989 (7) TMI 251 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal upheld the charges of smuggling and contravention of Customs Act provisions, affirming the seizure of goods at &#039;no man&#039;s land.&#039; However, it partially ruled in favor of the appellant by reducing the redemption fine and penalty to align with the actual value of the goods. The excess amount paid by the appellant was ordered to be refunded within a specified timeframe, resulting in the dismissal of the appeal and conclusion of the legal proceedings.</description>
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