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2016 (1) TMI 147 - AT - CustomsImport of restricted goods - Imposition of redemption fine and penalty - Held that:- Appellant had voluntarily chosen to forgo the requirement of issuance of show cause notice and therefore the contention that the order has been issued in violation of principle of natural justice, is not sustainable. The principle of natural justice merely require that nobody shall be condemned unheard. But there is no restriction on the person voluntarily forgoing its right for a show cause notice or personal hearing. There is no dispute that the goods , being old and used, required import licence which the appellant did not possess and he was aware of this fact. It is such a common knowledge for anyone dealing in the import of such goods that old and used goods require import licence. Thus the appellant willfully chose to infringe the import export policy by importing the said goods without import licence. We find that valuation has been done on reasonable basis and having not contested the same at the levels of primary adjudicating authority as well as first appellate authority, it is not open for it to contest the same at the level of the Tribunal as has been held by CESTAT in the case of Vikas Spinners vs. C.C., Lucknow [2000 (11) TMI 196 - CEGAT, COURT NO. IV, NEW DELHI]. - Decided against assessee.
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