2009 (5) TMI 257

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....nda, Member (J)]. - We had heard this matter on the earlier occasion that is on 23-3-2009. 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. In view of the restriction of shredding imposed, we required the Revenue to satisfy....

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....lso not found to be hazardous. Purpose of notification was not frustrated. 3. Learned DR argues that the goods not being reached before 19-9-2005, the learned Commissioner (Appeals) should not have granted relief to the respondents simply saying that the order of adjudication has not discussed on valuation. When we enquired whether the show cause notice has proposed the alleged violation, reply....

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.... being imposed in public interest, the appellant is governed by the decision of the Apex Court in the case of Priyanka Overseas Pvt. Ltd. v. Union of India reported in 1991 (51) E.L.T. 185 (S.C.). 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 foun....