9911796707
TMI Blog2007 (4) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... and Service Tax Appellate Tribunal (for short as Tribunal) in Appeal No.C/509/2002 NBC. 2. The brief facts of the case are that on 28th October, 1999, the officers of Custom Department conducted a search of the godown belonging to the Appellant and Ball Bearings of foreign origin worth Rs. 1,11,76,250/- were recovered. Since the Appellant could not produce proof in respect of the lawful import/p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal the Appellant did not challenge the order of confiscation, however, he challenged the penalty imposed upon him. The Tribunal upheld the order of the Adjudicating Authority, however, it reduced the penalty to Rs. 5 lacs. 4. It has been argued by the learned counsel for the Appellant that there is no evidence of smuggling against the Appellant and the goods were of Ram Niwas and the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being asked, I once again state that the portion situated at 1st Floor above garage in the premises of B-62, Gujaranwala Town, Part-I, Delhi is under my occupancy and I have taken it on rent from the landlord Shri Joginder Chopra on payment of Rs. 2000/- per month. I also re-confirm that the payment for the rent is being made by me by cheque from my Saving Account maintained in Vijava Bank, Bhikh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for these goods. I never insisted earlier for documents of ball bearings of foreign origin purchased from Shri Ram Niwas, Mumbai, nor he had ever sent me the documents along with the consignment. I further stated that I am aware of the fact that to keep, to store, purchase, possess and goods of foreign origin without any legal documents is an offence punishable under provisions of Customs Act, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the Appellant are not applicable for the facts of the present case. 9. There are concurrent findings of the fact with regard to the recovery of the ball bearings of foreign origin from the godown of the Appellant. 10. This being the position, we are of the opinion that there is no substantial question of law that arises for our consideration and we do not find any error in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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