CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Customs Appeal No. 30009 of 2015 (Arising out of Order-in-Original No.VJD-CUSTM-PRV-COM-023-15-16 dated 30.09.2015 passed by Commissioner of Customs Preventive, Vijayawada)

Shri Kishore Kumar Gilda .. APPELLANT Gilda Jewellery, door No. 11-58-37, Rajyalakshmi Complex, Shop No.3, Matham Line, Vijayawada, Andhra Pradesh – 520 001.

VERSUS Commissioner of Cusotms .. RESPONDENT Vijayawada D.No. 55-17-3, 2^nd Floor, C-14, Road No.2, Industrial Estate, Vijayawada, Andhra Pradesh – 520 007.

APPEARANCE:

Shri Y. Sreenivasa Reddy, Advocate for the Appellant.

Shri K. Sreenivasa Reddy, Authorized Representative for the Respondent.

CORAM: HON’BLE Mr. A.K. JYOTISHI, MEMBER (TECHNICAL)

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

FINAL ORDER No. A/30272/2026 Date of Hearing: 22.04.2026 Date of Decision: 08.05.2026 [ORDER PER: ANGAD PRASAD]

This appeal is directed against Order-in-Original No.VJD-CUSTM-PRV-

COM-023-15-16 dated 30.09.2015 passed by the Commissioner of Customs, Vijayawada Customs, whereby, the Adjudicating Authority has ordered absolute confiscation of gold valued at Rs. 28,20,000/- under Section 111 of t