H. L. GOKHALE, J.

( 1 ) HEARD Mr. R. V. Desai with Mr. Rajiv Chavan for the petitioner. Mr. Kantawala appears for respondent nos. 1 and 2.

( 2 ) THIS petition seeks to challenge the order passed by the Customs Excise and Gold (Control) appellate Tribunal (cegat for short) in appeal no. C/484/01-MUM and C/485/2001/01-MUM on May 25, 2001 which allowed the appeal filed by respondent Nos. 1 and 2 herein.

( 3 ) THE short facts leading to this petition are given as under :

( 4 ) A large quantity of smuggled ball bearings and electrical goods were found stored in the warehouse of one M/s. Saradha Trading Corporation. It was stated that they were imported at Calcutta and were meant for nepal but were diverted to Mumbai for sale in open market. Some 213 cases of Spark plugs and 444 cases of ball bearings of foreign origin were found in the premises. They were found to be originating from romania, Czechoslovakia, Russia and Poland.

( 5 ) IN the present matter, we are concerned with the 219 cases of ball bearings which were supposed to be under the control and custody of Mr. Bhupatbhai M. Shah and 55 cases of which were supposed to be under the control and custody of one Mr. Harshad Do