2008 (1) TMI 673

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..... nt. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. Shri M.N. Biswas, learned Consultant appearing for the appellants states that the appellants are a small trader and they have not contravened any Customs Law earlier. In respect of this very first import of bulk drugs made by them, they could not get an N.O.C. from the Drugs Control Authorities and hence, the i .....

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..... On a query from the Bench, learned SDR, Shri J.K. Jha states that he has no argument to support such a heavy fine and penalty imposed on the impugned goods, particularly when the same are allowed to be re-exported. 4. After hearing both sides and considering all aspects of the case, we find merit in the arguments of the learned Consultant that since the goods are to be re-exported, the issue o .....

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