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2007 (7) TMI 524

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..... [Order]. - The Appellant raised grievance that the goods in question being non-notified and the impugned ball bearings not disclosing the name of the Country, the appellant was not liable to be dealt as a smuggler under the law.   It was also grievance of the appellant that the Department failing to trace the source of the goods, the impugned order is unsustainable in view of sup....

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....erception without any proof of Indian origin and without any evidence of proper import into the country. The confessional statement recorded was a good piece of evidence and those were properly used against the appellant. The Appellant's plea that the confessional statement was retracted was of no consequence. The appellant has also failed to bring evidence about the country of origin of the goods....