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    <title>2018 (6) TMI 236 - CESTAT CHANDIGARH</title>
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    <description>Use of a third-party brand name rendered the goods liable to confiscation, but the monetary consequences were found excessive because part of the seized goods consisted of agricultural implements on which no duty was payable. After excluding that portion and allowing abatement, the duty-related value was lower than the value used to fix the redemption fine and penalty. The redemption fine and penalty were therefore reduced.</description>
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      <description>Use of a third-party brand name rendered the goods liable to confiscation, but the monetary consequences were found excessive because part of the seized goods consisted of agricultural implements on which no duty was payable. After excluding that portion and allowing abatement, the duty-related value was lower than the value used to fix the redemption fine and penalty. The redemption fine and penalty were therefore reduced.</description>
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