TaxTMI 
TaxTMI 
2002 (3) TMI 388
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Respondent. [Order per : S.S. Kang, Member (J)]. - The appellants filed these appeals against the adjudication order passed by the Commissioner of Customs whereby 1173 pcs. of ball bearings recovered from the premises of M/s. Associated Bearings Corporation, were confiscated and the Commissioner of Customs gave an option to redeemed the same on payment of redemption fine of Rs. One lakh. The ....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., are of smuggled nature. The contention of the appellants is that they had produced the invoices of various firms through which these ball bearings were purchased. The appellants relied upon the following decisions of the Tribunal : 1. Sunil Kumar Agarwal v. C.C. [2001 (130) E.L.T. 921 (T) = 2000 (38) RLT 411]. 2 Kish....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... premises, are smuggled one. The appellants produced certain invoices to show the procurement of ball bearings. The Revenue relied upon the decision of the Tribunal in the case of Rajendra M. Kamdar (supra). In this case the person, from whose possession ball bearings were recovered, could not give any explanation in respect of identity of the persons from whom he has purchased the ball bearings n....