Per Shri T.P, Nambiar : This is an appeal filed by the appellant against the order passed by the Collector of Customs (Appeals), Calcutta in Order No. Cal-I .C. Ex.5/88 dated 21.1.1988. The appellant stated that the case may be decided on the written submissions.

2. The learned Junior Departmental Representative, Shri B.B. Sarkar ap¬pearing on behalf of the respondent Collector submitted that it is highly doubtful whether the appeal is in time. The same is barred by limitation. He also stated that the appellant is only the Manager and he cannot claim the goods in question. He also pointed out that the appellant has no case on merits.

3. This case arose out of a seizure made by the Customs Officers of about 1397 pieces of Ball Bearings of foreign origin. They were seized from M/s. Internal Road Services, C/7, Strand Warehouse, Calcutta-I. The ball bearings were booked by M/s. Shyam Trading Co. The goods were valued at Rs. 71.265.00. The same were seized on a reasonable belief that they were smuggled into the country. The appellant in his letter dated 15.9.1986 submitted that they had purchased the goods on cash payment from the open market in Calcutta through dalals and the goods