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    <title>2002 (1) TMI 1186 - CEGAT, BANGALORE</title>
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    <description>Where redemption fine is imposed under Section 125 of the Customs Act by reference to margin of profit, that margin must be determined on the record before the fine can be sustained. Because the orders below did not work out the margin of profit, the matter could not be finally upheld on the existing record. The matter was therefore remanded to the adjudicating authority for fresh examination after hearing the parties and for a new order in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=106129</link>
      <description>Where redemption fine is imposed under Section 125 of the Customs Act by reference to margin of profit, that margin must be determined on the record before the fine can be sustained. Because the orders below did not work out the margin of profit, the matter could not be finally upheld on the existing record. The matter was therefore remanded to the adjudicating authority for fresh examination after hearing the parties and for a new order in accordance with law.</description>
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