CC (P) Vs. AGARWAL TRADERS AND ANR.

JUDGEMENT

(1.) THESE two appeals filed by the Revenue are against the common order made by the Commissioner (Appeals). The two respondents have also filed cross objections. These are being disposed of together by this common order.

(2.) THE Customs seized from the premises of the respondents ball bearings of foreign make. The respondents claimed to have purchased the goods from a particular firm. Investigations showed that the firm who had sold the goods was not in existence. It was alleged by the Customs that in these circumstances, the goods were smuggled into India. The Addl. Collector of Customs ordered confiscation of the goods and imposed penalty. The Commissioner (A) discussed the available case laws and gave the following findings:

(3.) IN identical circumstances, the Tribunal in the following judgements had held that ball bearing was not liable to confiscation under Section 111(d) of the Act : (1) 1999 (85) ECR 85 Ravi Mittal v. CC, New Delhi (2) Kulbhushan Jain v. CC, Delhi.