( 1 ) BY this appeal under section 130a of the customs Act, (hereinafter referred to as the Act) the Commissioner of Customs (Preventive), West Bengal, Kolkata has challenged the order of the Appellate tribunal affirming the finding of the Commissioner of Appeal holding that there was no justification for confiscation of goods belonging to the appellant and of imposing personal penalty upon the directors of the respondent company.

( 2 ) THE fact giving rise to the filing of this appeal may be summed up thus: (a) Acting on a specific information that huge quantity of Silk fabrics of chinese origin had been stored at the factory-cum-godown premises of m/s. Ritika Limited, the respondent herein, the Officers of P and I Branch, west Bengal, Kolkata searched the premises in presence of the Assistant commissioner of Customs, P and I Branch, the Director of M/s. Ritika Limited and two independent witnesses. The search yielded in recovery of 2907. 67 meters of silk fabrics of Chinese origin in roll form as well as in cut-piece form. On demand, the representatives of the company could not produce any document except one voucher of Ritika Limited and one bill of Na