TaxTMI 
TaxTMI 
1997 (10) TMI 261
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....ses out of the order passed by the Commissioner of Customs (Appeals), Allahabad upholding the order of the Deputy Commissioner of Customs by which she absolutely confiscated ball bearings seized from truck No. WMK-9302 at Banaras enroute to Delhi from Calcutta on the ground that they had been smuggled into India, confiscated the truck used for carrying the ball bearings and imposed personal penalt....
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....se order was upheld by the lower appellate authority, giving rise to this appeal before the Tribunal. 3. I have heard Shri Vivek Sood, who mainly contends that the ball bearings are not notified goods under Section 123 of the Customs Act, 1962 and, therefore, it is for the Revenue to prove that they had been unlawfully imported into India and the Revenue has failed to discharge this burden w....
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....rtment found not to be in existence, as the letter issued to their address as shown in the invoice, had been returned undelivered. But is this sufficient to conclude that the ball bearings in question had been illicitly imported into India? The answer must be in the negative - it has been held by the Tribunal in the case of Collector v. Balkishan reported in 1987 (29) E.L.T. 65 that even if the go....