Per S.S. Kang : Brief facts of the case as narrated by the Revenue are that specific intelligence was received by DRI, Zonal Unit, Ahmedabad on 7.8.93 that a consignment of Lead Scrap has been imported in the name M/s. Ram Metal Industries, Boards, which is pending clearing for at Kandla port and actually contains Ball Bearings of foreign origin being illicitly imported and cleared in the guise of Lead Scrap and Shri Solly Perumal, Director of M/s. Trinity Shipping & Allied Services Pvt. Ltd., Ahmedabad in association with Shri Om Prakash Punjabi of Ahmedabad is said to be actively involved in the smuggling of Ball Bearings into India by way of mis-declaring import cargo.

2. On scrutiny and verification of the related import documents by the Customs Officers, it was found that a Bill of Entry No. F-4316 dated 30.7.93 was filed under : 'Self' by the importer on the basis of Bill of Lading dated 25.7.93 and invoice No. 0106 dated 20.3.93. In the Bill of Entry, the goods imported were mentioned as Lead Scrap. On opening of the container, it was found to contain total 85 drums and the six drums in the front raw taken out of the container, which were found to contain Lead Scrap only