2003 (7) TMI 538

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.... Respondent. [Order]. -  Heard. 2. The entire duty amount of Rs. 51,670/- has already been deposited by the appellants. Even the confiscated goods of the value of the Rs. 2.5 lakhs are still with the Customs authorities. Therefore, the pre-deposit of the penalty amount of Rs. 30,000/- is waived. 3. With the consent of both sides, I proceed to decide the appeal on merits.....

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....ples to CDL, Calcutta. The report of the ADC indicated the samples of all the 10 drugs declared, were not of standard quality as per the report of CDL. The appellants thereafter requested for the re-export of the goods. The appellants also submitted before the Customs authorities that since no payment had been made by them to the supplier, they be allowed to sent back the goods to them. The adjudi....