CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD SINGLE MEMBER BENCH - COURT NO. – I Customs Appeal No. 30558 of 2025 (Arising out of Order-in-Appeal No.HYD-CUS-000-APP1-061-24-25 dated 26.02.2025 passed by Commissioner of Customs & Central Tax (Appeals-I), Hyderabad)

Shri Senthil Kumar Anbalagan .. APPELLANT S/o Shri Anbalagan, #9, Bhavani Amman Koli Street, Venkateshwara Nagar, Ambattur, Chennai, Tamil Nadu – 600 053.

VERSUS Commissioner of Customs .. RESPONDENT Hyderabad - Customs GST Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad, Telangana – 500 004.

APPEARANCE:

Shri R. Narasimha Murthy, Consultant for the Appellant.

Shri B. Subhas Chandra Bose, Authorized Representative for the Respondent.

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

FINAL ORDER No. A/30168/2026 Date of Hearing: 09.01.2026 Date of Decision: 18.03.2026 The present appeal has been filed against the Order-in-Appeal No.

HYD-CUS-000-APP1-061-24-25 dated 26.02.2025 passed by the Commissioner of Customs and Central Tax (Appeals-I), Hyderabad, whereby, the appellate authority upheld the absolute confiscation of 844 grams of gold valued at Rs. 34,68,840/- and penalty of Rs. 3,50,000/- imposed upon the app