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TMI Blog2017 (8) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Civil Appeal No. (S).10347-10392 of 2011 - - - Dated:- 2-8-2017 - Justice Ranjan Gogoi, Justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otwithstanding the fact that the goods imported under Bill of Entries No.F-4120 and 3058 had been cleared and only the goods imported against Bill of Entry No.4316 was available and accordingly seized. 3. The adjudicating authority, namely, Commissioner of Customs, on consideration of the replies to the show cause sent by the noticees and after hearing the parties, found that the show cause notice in respect of Bill of Entry Nos. F-4120 and 3058 to be unsustainable. Insofar as the Bill of Entry No.4316 is concerned, the adjudicating authority held one-Solly Perumal, Customs House Agent, to be responsible and made him liable for payment of penalty of ₹ 25 lakhs. 4. In appeal, the Customs, Excise and Gold (Control) Appellate Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this score the Revenue has failed to satisfy the Court inasmuch as the learned Tribunal, which is the last fact finding authority, in its impugned order dated 25.08.2003, has held that insofar as the Bill of Entry Nos. F-4120 and 3058 are concerned, there is lack of conclusive proof with regard to actual identification of ball bearings. Coincidentally, the case of the Revenue was/is that the imported goods were declared as lead scrap whereas the goods actually imported were ball bearings attracting a higher rate of duty. 7. The learned Tribunal in paragraph 70 of its order further held that the Revenue had failed to prove the presence of ball bearings in the two consignments covered by the aforesaid two Bill of Entries. Insofar as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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