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    <title>2011 (6) TMI 556 - CESTAT, MUMBAI</title>
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    <description>Where goods are liable to confiscation, redemption fine may be imposed, but its quantum must remain reasonable and proportionate to the circumstances. The assessee had accepted the duty demand and penalty, leaving only the redemption fine in dispute. As the goods were found liable to confiscation, the fine was sustained in principle; however, because duty, interest and equivalent penalty had already been paid, the original fine was held excessive and reduced.</description>
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      <title>2011 (6) TMI 556 - CESTAT, MUMBAI</title>
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      <description>Where goods are liable to confiscation, redemption fine may be imposed, but its quantum must remain reasonable and proportionate to the circumstances. The assessee had accepted the duty demand and penalty, leaving only the redemption fine in dispute. As the goods were found liable to confiscation, the fine was sustained in principle; however, because duty, interest and equivalent penalty had already been paid, the original fine was held excessive and reduced.</description>
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