CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD SINGLE MEMBER BENCH - COURT NO. – I Customs Appeal No. 30234 of 2024 (Arising out of Order-in-Appeal No.VJD-CUSTM-000-APP-025-2023-24 dated 30.10.2023 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)

Shri Jacky Kumar Jain .. APPELLANT Proprietor of M/s Jain Silver, D.No. 13/117, BKM Street Y.S.R, Andhra Pradesh – 516 001.

VERSUS Commissioner of Central Tax .. RESPONDENT Guntur P.B.NO. 331, C.R.Building, Guntur, Andhra Pradesh – 520 004.

APPEARANCE:

Ms Veda Samhitha, Advocate for the Appellant.

Shri A. Rangadham, Authorized Representative for the Respondent.

CORAM: HON’BLE Mr. ANGAD PRASAD, MEMBER (JUDICIAL)

FINAL ORDER No. A/30023/2026 Date of Hearing: 24.10.2025 Date of Decision: 09.01.2026 Shri Jacky Kumar Jain, Proprietor of M/s Sri Jain silver (hereinafter referred to as appellant) was, inter alia, issued Show Cause Notice for imposition of penalty under Section 112(a) and 112(b) of the Customs Act. On adjudication, the Adjudicating Authority, inter alia, held that gold jewellery collectively valued at Rs. 13,32,292/- in three installments on 24.12.2020, 29.12.2020 and 30.10.2020 against the invoice dated 1