IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, KOLKATA EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH - COURT NO.2 Customs Appeal No.75814 of 2017 (Arising out of Order-in-Original No.37/CUS/CC(P)/WB/2016 dated 31.01.2017 passed by Commissioner of Customs (Prev.), West Bengal, Kolkata.)

Shri Vishal Kumar Trivedi (S/o-Shri Jayanti Lal, Godapaluta, Western Road, Sitala Mata Chowk, Dist.-Jalor, Rajasthan-307030.)

…Appellant VERSUS Commissioner of Customs (Prev.), West Bengal, Kolkata …..Respondent (15/1, Strand Road, Custom House, Kolkata-700001.)

WITH Customs Appeal No.75815 of 2017 (Arising out of Order-in-Original No.37/CUS/CC(P)/WB/2016 dated 31.01.2017 passed by Commissioner of Customs (Prev.), West Bengal, Kolkata.)

Shri Kundan Kumar Vyas (S/o-Shri Labh Shankar Vyas, Vill-Dujana, Tehsil-Sumerpur, Dist.-Pali, Rajasthan.)

…Appellant VERSUS Commissioner of Customs (Prev.), West Bengal, Kolkata …..Respondent (15/1, Strand Road, Custom House, Kolkata-700001.)

APPEARANCE Shri Arijit Chakraborty, Advocate for the Appellant (s)

Shri Tariq Suleman, Authorized Representative for the Revenue CORAM: HON’BLE SHRI R. MURALIDHAR, MEMBER(JUDICIAL)

HON’BLE SHRI RAJEEV TANDON, MEMBER(TECHNICAL)

FINAL ORDER NO. 75332-75333/2026 DATE OF HEARING : 24.02.2026 DATE OF DECISION : 10.03.2026 Per : RAJEEV TANDON :

The impugned appeals arise out of a common adjudication order No. 37/CUS/CC(P)/WB/2016 dated 31.01.2017 passed by Commissioner of Customs (Prev.), West Bengal, Kolkata. Vide the impugned order the Ld.Commissioner directed absolute confiscation of 90 pieces of seized gold biscuits of foreign origin having total weight of 10,494 gms. valued at Rs.2,77,72,371/-(Rupees Two Crore Seven Seven Lakh Seventy Two Thousand Three Hundred and Seventy One only) under section 111(b) and 111(d) of the Customs Act, 1962 and for which the appellants were not in possession of any document to establish their licit import. The Ld.Commissioner further ordered imposition of a penalty of Rs.30.00 lakh on appellant Shri Vishal Kumar Trivedi and Rs.20.00 lakh on Shri Kundan Kumar Vyas respectively under 112(b) of the Customs Act, 1962.

2. The appellants herein are aggrieved by the imposition of penalty aforesaid upon them.

3. It is submitted by Shri Arijit Chakraborty, Ld.Counsel for the appellants that the two appellants were concerned with the carrying of gold jewellary packets from one shop to another for a petty consideration on per trip basis. That during the course of such working at Nellore in the jewellery market, the two appellants came in contact with Shri Rajesh Bhai who promised them better remuneration and called them over to Kolkata. The said offer was accepted by the appellant Shri Kundan Kumar Vyas who also brought along with him his friend Shri Vishal Kumar Trivedi.

4. The two appellants herein were apprehended by Customs R & I Branch of the Commissioner of Customs (Preventive), West Bengal, Kolkata Commissionerate on 01.10.2015 and a recovery of 50 pieces of foreign marked gold biscuits from Shri Vishal Kumar Trivedi and 40 pieces of foreign marked gold biscuits from Shri Kundan Kumar Vyas was effected by the Revenue. The Ld.Counsel for the appellants has vehemently submitted that in their very first statements, the two appellants had submitted before the authorities that they were unaware of the contents of the packets seized, which they were carrying under instructions of one Shri Rajesh Bhai. It is thus their case that it was only after interception by the Customs officers and upon examination of the recovered packages, did they actually learn of the contents of the said packages viz. foreign marked gold bars.

5. The authorities carried out further investigations following the lead pertaining to Mobile No.8807272019 said to be of Shri Rajesh Bhai obtained from the two appellants herein. Investigations revealed that the said number was registered in the name of one Shri Palani of Coimbatore, though the Aadhar Card and other KYC documents were actua