2008 (1) TMI 673

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....i J.K. Jha, SDR, for the Respondent. [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....

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....determined and paid on the impugned goods. 3.  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 Consul....