2009 (5) TMI 642

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....ri V.V. Hariharan, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein declared consignment imported under bill of entry dated 26-2-2001 as mixed metal scrap and claimed benefit of Customs Notification 133/94 available to import by units in EPZ. The goods were found on examination to consist of lead ingots and brass scraps apart from mixed meta....

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....ds and hence further loading of value was required. The lower appellate authority accepted the appeal of the department for denial of benefit of the notification, re-determination of the value of brass wire and imposition of appropriate fine and penalty. Hence this appeal by the importers. 3. We have heard both sides. We find that the case of the department as reflected in the adjudication....