ORDER : Dalveer Bhandari, Asok Kumar Ganguly, JJ. These appeals are directed against the judgment and order dated 7/7/2003 passed by the Customs Excise and Service Tax Appellate Tribunal, West Block-2, R.K.Puram, New Delhi. The Tribunal was dealing with appeals against the adjudication order where the penalty of Rs. 1,50,00,000/- each was imposed under Section 112 (b) of the Customs Act 1962. In these appeals there were two respondents - one was Trilok Nath Mittal and the other was Pawan Kumar Gupta. 2. The brief facts which are necessary to dispose of the appeals, are recapitulated as under: Shri A.K.Jain, proprietor of M/s. Meerut Exim made import of ball bearings and got the same cleared by mis-declaring the value and quantity to evade customs duty. The imported ball bearings were stored in the premises of M/s. Dooab Exim. The ball bearings were recovered from the premises of M/s. Dooab Exim. 3. A show cause notice was issued to Trilok Nath Mittal and Pawan Kumar Gupta. Their statements under Section 108 were recorded and immediately thereafter they retracted from their statements. Even according to the appellant- Commissioner of Customs the respondents were to get Rs. 1.50 paise for each bearing sold in the local market. 4. The adjudicating authority imposed penalties under Section 112(b) of the Customs Act on the ground that both the respondents were dealing with the goods which were liable for confiscation. It was contended on behalf of the respondents that they were not aware about the nature of the goods. As far as Trilok Nath Mittal is concerned, the goods were never received by him nor he ever dealt with them which make him liable for a penal action under Section 112 (b) of the Customs Act. It may be relevant to mention that there is no allegation that Trilok Nath Mittal ever acquired possession of these goods. Consequently, the Tribunal held that Trilok Nath Mittal is not liable to pay any penalty and the penalty imposed on him by the adjudicating authority was set aside. The appellant-Commissioner of Customs has approached this Court filed appeals against that order. 5. We have carefully considered the impugned judgment and the statements recorded under Section 108 which were retracted immediately thereafter. The appellant-Commissioner of Customs has approached this Court filed appeals against that order. 5. We have carefully considered the impugned judgment and the statements recorded under Section 108 which were retracted immediately thereafter. In our considered view, as far as Trilok Nath Mittal is concerned, no interference is called for and appeal filed by the Commissioner of Customs against him being devoid of merit is dismissed. 6. In respect of another respondent Pawan Kuamr Gupta the allegation was that he was present at the premises of M/s. Dooab Exim and was sorting out the ball bearings and he was to issue challan in the name of bogus firm. The Tribunal found that the case of Pawan Kumar Gupta is different from that of Trilok Nath Mittal and found him guilty under Section 112(b) of the Customs Act but on consideration of the totality of the facts and circumstances, the penalty imposed was reduced from 1.5 crores to 5 lakhs. Since he has already been found guilty under Section 112 (b) of the Customs Act and penalty has also been imposed on him. 7. In the facts and circumstances of the case, no interference is called for. The appeal filed against Pawan Kumar Gupta is also accordingly dismissed. The parties are directed to bear their own cost. Appeals dismissed.