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    <description>The High Court of Judicature at Bombay dismissed the appeal as no substantial question of law was found. The Customs Excise and Service Tax Appellate Tribunal (CESTAT) set aside a fine imposed on the Respondents due to currency value fluctuations between US $ and EURO $. The CESTAT ruled that no redemption fine should be levied in such cases. The goods imported were freely allowed without a license.</description>
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