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2013 (12) TMI 1145

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..... ER Heard both sides. 2. The impugned goods, namely food stuff are lying in the Port area. As such, the miscellaneous application for early hearing is allowed, the requirement of pre-deposit of penalty is waived and the appeal itself is taken up today for hearing and disposal with the consent of both sides. 3. Shri B. Satish Sundar, ld. Adv., appearing on behalf of the appellants state .....

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..... e provided on the retail packs. He states that the appellants have not been allowed repacking inside the customs bonded area and the whole consignment has been confiscated and allowed to be re-exported on payment of fine and penalty by the authorities below. 4. Heard the ld. SDR, Shri Parmod Kumar, who supports the impugned order passed by the authorities below on the ground that the impugne .....

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..... why the same should not be allowed. Accordingly, the impugned order is set aside and the customs authorities are directed to allow the appellants to re-pack and relable the impugned goods in a customs bonded premises, subject to mutual convenience. Thereafter, it would be open to the Port health authorities to test and certify the impugned goods. A fresh order may be passed by the original authori .....

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