Per V.K. Agrawal : The issue involved in this appeal filed by M/s. Lakhpatrai & Sons, is whether Ball Bearings seized from their premises are liable for confiscation and penalty is to be imposed on them.

2. Shri G.L. Rawal, learned Advocate, submitted that the Appellants deal in the business of selling and purchasing of ball bearings; that the Customs officers seized old and used ball bearings of different sizes from their premises on 7.9.99; that the Joint Commissioner under Order-in-Original No. 20/2000 had confiscated the seized ball bearing with an option to redeem the same on payment of a fine of Rs. 1,20,000/- and on payment of appropriate Customs duty besides imposing a penalty of Rs. 1 lakh on the ground that the Appellants could not produce any evidence for lawful import/acquisition/storage of ball bearings in question; that the Commissioner (Appeals) also under the impugned Order rejected their appeal on the ground that no bill or other document was produced to show the legal procurement/possession of the goods. The learned Advocate, further, submitted that the Commissioner (Appeals) has given a specific finding in the impugned Order that the Appellants in his stateme