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High Court Finds Tribunal's Interpretation of Customs Act Section 125(1) on Redemption Fine Calculation Incorrect.

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....Redemption fine - Whether the Tribunal has misdirected itself in law and on facts in holding, that under the provisions of Section 125(1) of the Customs Act, 1962, the redemption fine shall be the present market value of the subject goods less the customs duty paid thereon? - Held Yes - HC....

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