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2014 (8) TMI 78

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....eal wherein the Commissioner has allowed the importer to re-export the goods and has reduced the fine for redemption of the confiscated goods from Rs. 6,00,000/- to Rs. 1,50,000/-. 2. The Learned Authorized Representative submits that in the case of Commissioner of Customs, Kolkata Vs Grand Prime Ltd. [2003 (155) ELT 417 (S.C.)], Hon'ble Supreme Court has held that when the goods are liable....

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