2002 (1) TMI 838

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....d:- 31-1-2002<br>C/545- 46/2001-Mum - 433-34/2002-WZB/C-I<br>Customs<br>Ms. Jyoti Balasundaram, Shri J.H. Joglekar, JJ. REPRESENTED BY : Shri S.N. Kantawala, Advocate, for the Appellant. Shri B.....

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.... Rs. 10 lakhs and has imposed penalties on both the appellants, are allowed having regard to the submissions that the option for re-export although extended, could not be made use of by the appellants....