2011 (3) TMI 221

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....or the Revenue   Per S.S.Kang:   Heard both sides.   2. Applicants filed this application for condonation of delay in filing the appeal. There is a delay of 7 days in filing the appeal. In view of the reasons explained in the application, the delay in filing the appeal is condoned. The application is allowed.   2. The applicants M/s Kunal Travels (Cargo) filed this ....

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....he matter regarding export of the prohibited goods namely, non-basmati rice to the notice of the Customs Department. The contention is that all the consignments were cleared for export after due examination. There is no evidence on record to show that the applicants had acted mala fide. Therefore, the penalty imposed on the applicants is not sustainable.   5. The contention of the Revenue ....