ANKOO KOHLI Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Present appeal has been filed under Section 130 of the Customs Act, 1962 against the order dated 25th July, 2003 passed by Customs, Excise and Service Tax Appellate Tribunal( for short as Tribunal) in Appeal No.C/509/2002 NBC.

(2.) The brief facts of the case are that on 28th October, 1999, the officers of Custom Department conducted a search of the godown belonging to the Appellant and Ball Bearings of foreign origin worth Rs.1,11,76,250/- were recovered. Since the Appellant could not produce proof in respect of the lawful import/possession of the Ball Bearings, the same were taken into possession. In his statement, the Appellant stated that these Ball Bearings belonged to one Mr.Ram Niwas who sent them through transport company and gave the telephone number of the transport company. Enquiries were made from Ram Niwas who denied any relation with the Appellant. Further, enquiry was also made from the transporter who also denied that any consignment was delivered to the Appellant at the given address. After issuance of the show cause notice, the adjudicating authority confiscated the Ball Bearings and ordered release of the goods on payment of redemption fine and also imposed penalty of Rs.25 lacs under Section 112 of the Customs Act.

(3.) Being aggrieved, the Appellant filed an appeal before the Tribunal. In that appeal the Appellant did not challenge the order of confiscation, however, he challenged the penalty imposed upon him. The Tribunal upheld the order of the Adjudicating Authority, however, it reduced the penalty to Rs.5 lacs.