JUDGMENT :

Subhash Vidyarthi, J.

1. Heard Sri. Dipak Seth, Advocate, the learned counsel for the appellant-Commissioner of Customs, Aliganj, Lucknow and Sri. Yogesh Kumar S. Gorle, Advocate, the learned counsel appearing for the respondents and perused the records.

2. The instant appeal under Section 130 of the Customs Act, 1962 (which will hereinafter be referred to as ‘the Act’) has been filed against the judgment and order dated 13.02.2019, passed by the Customs, Excise and Service Tax Appellate Tribunal, Allahabad dismissing Customs Appeal Nos. C/71388-71389 of 2018, which were filed by the appellant -Commissioner of Customs against the order dated 27.08.2018, passed by the Commissioner (Appeals), Customs, GST and Central Excise, Lucknow, whereby the respondents were given an option to redeem the confiscated gold on payment of redemption fine.

3. Briefly stated, the facts of the case are that on 11.12.2014 the Government Railway Police (G.R.P.) Mughalsarai had called and informed the officers of the Directorate of Revenue Intelligence (DRI) Varanasi that the respondents had been intercepted by the G.R.P. and during search gold bars were recovered from the specially designed cavitie