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TMI Blog2007 (4) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld - Cus. A.C. No. 5 of 2004 - - - Dated:- 3-4-2007 - [Judgment per : V.B. Gupta, J.]. - Present appeal has been filed under Section 130 of the Customs Act, 1962 against the order dated 25th July, 2003 passed by Customs, Excise 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 offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e all Bearings and ordered release of the goods on payment of redemption fine and also imposed penalty of Rs. 25 lacs under Section 112 of the Customs Act. 3. Being aggrieved, the Appellant filed an appeal before the Tribunal. In that appeal the Appellant did not challenge the order of confiscation, however, he challenged the penalty imposed upon him. The Tribunal upheld the order of the Adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended that there is no infirmity in the order passed by the Tribunal. 6. As per statement of the Appellant recorded under Section 108 of the Customs Act, he admitted the recovery of ball bearings from his godowns, as he states :- "that on 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 occ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further stated that I tried by level best to procure documents for the ball bearings of foreign origin recovered from my godown-cum-office situated at B-62, Gujaranwala Town, Part-I Delhi from Shri Ram Niwas but I could not get any documents 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs and now at this stage, he cannot raise this plea before this Court. Moreover, having admitted his guilt, it is difficult to understand whom the Appellant wanted to cross-examine and for what purpose. 8. Various judgments cited by the 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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