ANOKA KOHLI Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Appellant filed this appeal against the adjudication order passed by the Commissioner of Customs whereby penalty of Rs. 25,00,000/ - was imposed on the appellant under Section 112 of the Customs Act.

(2.) Brief facts of the case are that on 28 -10 -99, the Officers of the Customs Department searched the godown belonging to the appellant and Ball Bearings of foreign origin valued at Rs. 1,11,76,250/ - were recovered. As the appellant could not produce the proof in respect of the lawful import/possession of the Ball Bearings, the goods were taken into possession. In his statement, the appellant mentioned that Ball Bearings belongs to one Shri Ram Niwas who sent these Ball Bearings through transport Company and gave the telephone number of transport Company. Enquiries were made from Shri Ram Niwas who denied any relation with the appellant. 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 to release of the goods on payment of redemption fine. The penalty was imposed on the appellant.

(3.) Heard both sides.