2012 (5) TMI 329

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.... 2. Considering the reasons given in the miscellaneous application for condonation of delay as well as in the affidavit, the delay in filing the present appeal is condoned as a special case and the MA (COD) is allowed.   3. The learned counsel appearing for the appellants states that the appellants are intending to re-export the impugned goods and the only challenge in this appeal is to the....

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....e considering the fact that the impugned goods are being re-exported and not taken for home consumption and because of such excessive fine and penalty, the appellants have not been able to re-export the goods and the same are lying in the CFS.   5. Heard the learned SDR who supports the impugned order.   6. Considering the fact that the impugned goods have been held to be hazardous goo....