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    <title>1994 (8) TMI 134 - CEGAT, MADRAS</title>
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    <description>The Tribunal condoned the delay in filing the appeal, granted waiver of pre-deposit of penalty pending appeal, upheld the appeal against the order of the Collector of Customs, classified the goods as consumer goods under restricted items, and reduced the redemption fine to Rs. 12,50,000 and penalty to Rs. 50,000 due to extenuating circumstances and the Collector&#039;s leniency observation.</description>
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