P. K. CHOUDHARY:

The present appeal has been filed by the Appellant assailing the Order-In-Appeal whereby the appeal has been rejected by the learned Commissioner (Appeals).

2. Briefly stated, the facts of the case are that M/s Anuradha Jewellery, Gopi Gali, Urdu Bazar, Laldiggi, Gorakhpur having GSTIN: 09ABKFA4313K1ZD is owner of the seized 30 pcs of primary gold weighing 5000.000 gms valued at Rs. 3,65,00,000/- and gold jewellery weighing 783.780 gms valued at Rs. 42,68,675. The Appellant Suresh Chand Gupta is partner in the firm.

3. The said 30 pcs of primary gold weighing 5000.000 gms, gold jewellery weighing 783.780 gms and Indian currency amounting to Rs. 63,000/- were seized by the DRI officers on 20.08.2024 at Lucknow while it was being carried by Suresh Chand Gupta, partner of the Appellant firm, from Gorakhpur to Lucknow for business purposes. The Appellant (Suresh Chand Gupta) was arrested by the DRI officers and released on bail only on 21.12.2024 from Lucknow District Jail.

4. Copy of Panchnama and inventory memo etc. were not given by DRI officers at the time of seizure. However, it was procured by the Appellant from Civil Court where the DRI officers submitted the pa