CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Customs Appeal No. 21138 of 2015 (Arising out of Order-in-Original No. COC-CUSTM-000-COM-44-14-15 dated 09.02.2015 passed by the Commissioner of Customs, Cochin.)

Mohammed Ashraf V.

Proprietor, M/s. Universal Exports, Appellant(s)

Flat No. 3A, III Floor, Malabar Cityscape Apartment, Kuthiravattam Road, Kozhikode – 673 016.

VERSUS The Commissioner of Customs, Office of the Commissioner of Customs, Custom House, Willingdon Island, Respondent(s)

Kochi – 682 009. APPEARANCE:

Mr. Haaris Moosa, Advocate for the Appellant Ms. Arpitha S., Joint Commissioner (AR) for the Respondent CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL)

HON'BLE MRS R BHAGYA DEVI, MEMBER (TECHNICAL)

Final Order No. 20166 /2026 DATE OF HEARING: 22.08.2025 DATE OF DECISION: 20.02.2026 PER : DR. D.M. MISRA This is an appeal filed against Order-in-Original No.COC-

CUSTM-000-COM-44-14-15 dated 09.02.2015 passed by the Commissioner of Customs, Cochin.

2. Briefly stated the facts of the case are that the appellant had filed Shipping Bill No.1515330 dated 11.03.2014 for export of a consignment of gold jewellery declaring 5268.600 gms valued at USD 221820 through Air Cargo Complex, Cochin International Airport, Nedumbassery. On examination of the said consignment, it was found to have 61 packets, containing gold bangles totalling to 244 gold bangles. On examination of the said goods by a Gold Assayer, it revealed that the 244 numbers of gold bangles contained 2396.130 gms. of enamel and 282.470 gms of 22ct purity against the declared quantity of gold of 5268.60 gms. Statement of the appellant Shri Mohammed Ashraf revealed that the gold was procured by them under ‘20:80 Import of Gold Scheme’ declared by Government of India vide Circular No.34/2013-Cus. Dated 04.09.2013 and he has admitted to the discrepancy in the declaration made in the shipping bill about the content of the gold found in the consignment of 244 numbers of gold bangles. Consequently, the said goods were seized under Mahazar dated 11.03.2014. Later, investigation was initiated including search of the residence premises of the appellant on 11.03.2014 resulting to recovery of 1607.820 gms of 22ct gold jewellery; since the same was believed to be made from the balance quantity of gold meant for export quantity of gold bangles, the same was also seized. On completion of the investigation and analysing the statements of various persons and documents recovered, show-cause notice was issued to the appellant on 14.11.2014 alleging contravention of the provisions of Customs Act, 1962 and proposed confiscation of 244 nos. of gold bangles valued at Rs.72,19,571/- under Section 113(i) of Customs Act, 1962 (CA, 1962, for short), 22ct gold ornaments weighing 1607.820 gms valued at Rs.42,46,735/- under Section 111(o) of CA, 1962 and remaining 22ct gold weighing 1036.84 gms valued at Rs.27,38,605/- which could not be recovered; penalty proposed on the appellant-proprietor of the appellant company under Section 112(b), 114 and 114AA of the CA, 1962. Also, notice was issued to M/s. Metals and Minerals Trading Corporation Ltd. (MMTC Ltd., for short) to show-cause as to why customs duty of Rs.13,64,851/- and interest of Rs.82,788/- paid by them on the imported quantity of gold as per the Board’s circular dated 04.09.2013 should not be appropriated against Bill of Entry No.4636653 dated 14.02.2014. On adjudication, the learned Commissioner ordered as follows:-

1. I order confiscation of 244 Nos. gold bangles, totally valued at Rs.72,19,571/- attempted to be exported vide Shipping Bill No. 1515330 dated 11.03.2014 by M/s.Universal Exporters (IEC No.1012013286), IP 11/2221, Aysha Complex, Thamarassery, Kozhikode 673573, under Section

113(i) of the Customs Act, 1962;

2. I order confiscation the 22ct gold ornaments weighing 1607.820 gms, valued at Rs.42,46,735/-, recovered from the residence of Shri Mohammed Ashraf V, proprietor of M/s.Universal Exporte