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2017 (8) TMI 348 - SC - CustomsConfiscation - penalty - misdeclaration of imported goods - It was further alleged in the SCN that the importers mentioned in the Bill of Entry were mere name-lenders and not the real persons who had made the imports - Held that: - there is lack of conclusive proof with regard to actual identification of ball bearings - the Revenue had failed to prove the presence of ball bearings in the two consignments covered by the aforesaid two Bill of Entries. The entire findings of the learned Tribunal including the liability imposed on the aforesaid two persons, which have not been challenged by them before this Court, is on a pure appreciation of the evidence and materials on record. The learned Tribunal being the last forum for determination of questions of fact and no perversity in the appreciation of the materials being discernible from the order of the learned Tribunal, we do not see how these appeals can be scrutinized any further. Neither do we find any substantial question of law in the appeals which would require to be authoritatively answered by this Court. We, therefore, do not find the order of the learned Tribunal to be, in anyway, open to correction. Appeal dismissed - decided against Revenue.
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