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2009 (5) TMI 257 - CESTAT NEW DELHIPenalty and redemption fine - The dispute between the parties is that heavy metal scrap without being shredded whether can be imported after 19-9-05 i.e. the date of prohibition of unshreded scrap published in Public Notice No. 53/2004-09 dated 19-9-2005. – Import of only shredded scrap permissible under notice ibid - This case is of export of heavy metal scrap to India one day after the cut off date i.e. 19-9-05. We find that public notice has not come in the Gazette of India. But the restriction is imposed in public interest - Therefore, we hold that arrival of the goods after the cut off date is not relevant but any arrival on or after 19-5-2009 should comply to the requirement of public interest. But the goods not being found hazardous, the appellant can get concession in respect of redemption fine and penalty. - So far as the Revenue’s contention on valuation is concerned, we are unable to find whether any opportunity was given to the appellant to plead on the question of valuation. That was not done from the date of adjudication. Therefore, Commissioner (Appeals) has rightly allowed the order of adjudication to remain untouched on that ground. We also agree with him and do not interfere with the valuation. In the result, Revenue succeeds partly so far as redemption fine is concerned.
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