https://www.taxtmi.com/caselaws?id=75241 Import restrictions imposed in public interest can apply to unshredded heavy metal scrap even where Gazette publication of the public notice is not shown on record, and the importer is not entitled to relief merely because the goods arrived after the cut-off date. The valuation finding was left undisturbed because no material showed that the importer had been given an opportunity to contest valuation or that the issue was properly raised for reconsideration. As the goods were not found hazardous, the redemption fine was reduced and the penalty was deleted, resulting in only partial relief. en-us Wed, 20 May 2009 00:00:00 +0530 Fri, 02 Apr 2010 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75241 Import restrictions imposed in public interest can apply to unshredded heavy metal scrap even where Gazette publication of the public notice is not shown on record, and the importer is not entitled to relief merely because the goods arrived after the cut-off date. The valuation finding was left undisturbed because no material showed that the importer had been given an opportunity to contest valuation or that the issue was properly raised for reconsideration. As the goods were not found hazardous, the redemption fine was reduced and the penalty was deleted, resulting in only partial relief. Case-Laws Customs Wed, 20 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75241