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    <title>1992 (6) TMI 105 - CEGAT, CALCUTTA</title>
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    <description>The appeals were dismissed, and the Tribunal upheld the legality of the goods&#039; confiscation under Sections 111(d) and 111(m) of the Customs Act, 1962. The Tribunal found no violation of natural justice principles. However, the redemption fine was modified, reducing it to Rs. 75,000 in each case from Rs. 1 lakh, considering the appellant&#039;s financial circumstances.</description>
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