IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA REGIONAL BENCH – COURT NO. 1 (Arising out of Order-in-Adjudication Order No. 12/Cus/CC(P)/WB/2019-20 dated 19.07.2019 passed by the Commissioner of Customs (Preventive) Kolkata Custom House, 3^rd Floor, 15/1, Strand Road, Kolkata-700 001)

M/s. Basant Kumar Soni @ Bablu Soni : Appellant S/o- Late Jagdish Prasasd Soni, 351, Lake Town, Block-a, 3^rd Floor, Kolkata-700 089 VERSUS Commissioner of Customs (Prev.) : Respondent West Bengal, Kolkata, Customs House, 3^rd Floor, 15/1, Strand Road, Kolkata-700 001 APPEARANCE:

Shri Amit Kumar, Advocate for the Appellant Shri F. Ahmed, Authorized Representative for the Respondent CORAM:

HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL)

HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NO.76533/ 2025 DATE OF HEARING: 11.06.2025 DATE OF PRONOUNCEMENT: 17.06.2025 ORDER: [PER SHRI ASHOK JINDAL]

The appellant is in appeal against the impugned order, absolutely confiscating the gold bars recovered from the appellant, along with US$ 3400/- and Indian currency of Rs.41,900/-, a Hyundai i10 Car bearing Vehicle No. WB-06/8713, besides imposition of various penalties on the appellant under Section 112(b) of the Customs Act, 1962.

2. The facts of the case are that the appellant was apprehended on 29^th March, 2017 by the Officers of the Directorate of Revenue Intelligence (DRI), Kolkata, along with the driver of the said vehicle, near Md. Ali Park at about 05:00 p.m., while he was approaching his business premises. The appellant was taken over to the Office of the DRI, along with the vehicle. During the course of search, 56 pieces of yellow coloured metallic bars, which were alleged to be of foreign origin, were recovered from the bag of the appellant. Apart from this, there was recovery of 34 pieces of US currency notes of face value of USD 100/- each, 4 pieces of Indian currency notes having denomination of Rs.2000/-, 61 pieces of new Indian currency notes of Rs.500/-, 34 pieces of Rs.100/-, and the same were seized on the same day.

2.1. Thereafter, the statement of the appellant was recorded on 29^th March, 2017 and the appellant was subsequently arrested by the DRI Officers on 30^th March, 2017, on the allegation that the appellant was having smuggled gold. The appellant was thereafter presented before the Ld. Chief Metropolitan Magistrate, Kolkata on 30^th March, 2019. The appellant was sent to judicial custody on the said date. While the appellant was in judicial custody, his statement was recorded on 05.04.2017.

On 07.04.2017, the appellant was granted bail.

3. On completion of the enquiry, a Show Cause Notice was issued on 27.09.2017 to the appellant, for absolute confiscation of the seized gold along with the foreign currency, Indian currency and the said vehicle in which the appellant was found to be travelling, and proposing to impose various penalties under the Customs Act, 1962. The appellant contested the above Show Cause Notice.

4. Finally, by way of the impugned order, the gold in question was absolutely confiscated under Section 111(b) and Section 111(d) of the Customs Act, 1962; Along with the foreign currency, Indian currency and the vehicle in question; penalties under Section 112(b) of the Act were also imposed.

5. Aggrieved from the said order, the appellant is before us.

6. The Ld. Counsel appearing on behalf of the appellant submits that the seized gold belongs to his mother and the same have been obtained by melting his mother’s ornaments; that his mother was having jewellery weighing 8054 grams and on removal of stones, the quantity of jewellery was 7950.70 grams; and on melting and purification, the total quantity of gold came down to 7001.100 grams, which was recovered from the appellant on 29.03.2017. In support of his claim, the appellant has produced an Affidavit filed by his mother along with Wasiyatnama dated 28.02.2006. In this regard, the appellant has also produced the details of the jewellery w