9911796707
TMI Blog2003 (7) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 4. In this appeal, the appellants have chal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 adjudicating authority on the basis of report of the CDL which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities these were not of IP standard, should have been allowed under these circumstances, instead of ordering the absolute confiscation and imposition of penalty on the appellants, for no fault of theirs. They exported the goods of a particular standard i.e. USP-24 and not of IP standard. 7. In view of the discussion made above, the impugned order is set aside in toto and the appellants are allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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