2012 (5) TMI 329

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....dent   Heard both sides.   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 ....

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....ven the reduced fine and penalty are excessive 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 ....