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 papers for taking remand under judicial custody.

5. After being released on bail on 21.12.2024 from Lucknow District Jail, the Appellant filed an application on 30.12.2024 under Section 110A of Customs Act, 1962, before the Commissioner of Customs, Lucknow for provisional release of seized gold and gold jewellery.

6. That, even after four reminders given by the Appellant, no order on the Provisional Release application dated 30.12.2024 was issued by the Learned Adjudicating Authority

7. Aggrieved by the inaction of the Learned Adjudicating Authority, the Appellant approached the Hon'ble High Court of Allahabad, Lucknow Bench by filing Writ Tax No. 434 of 2025. The Hon'ble High Court vide order dated 15.05.2025 issued directions to the Learned Adjudicating Authority to decide the Appellant's provisional release application dated 30.12.2024 within two months from the date of receipt of its order. Accordingly, the certified copy of the order of the Hon'ble High Court was served to the Commissioner of Customs, Lucknow through letter dated 23.05.2025 on 23.05.2025. The copy of Appellant's letter dated 23.05.2025 along with Hon'ble High Court's order issued in Writ Tax No. 434 of 2025 and its enclosures are collectively annexed to this appeal as Annexure No. 5.

8. Learned Additional Commissioner of Customs (Prev), Lucknow granted opportunity of personal hearing to the Appellant, which was attended on 13.06.2025. On being permitted by the Learned Additional Commissioner of Customs (Prev), Lucknow the Appellant filed additional written submissions on 20.06.2025.

9. Thereafter, the learned Additional Commissioner of Customs, Customs Commissionerate, Lucknow vide Provisional Release Order No. 10/2025-26 dated 03.07.2025 issued vide C. No. GEN/ADJ/ADC/2331/2024/762 dated 04.07.2025 rejected the provisional release application under Section 110A of Customs Act, 1962.

10. Being aggrieved, with the impugned Provisional Release Order No. 10/2025-26 dated 03.07.2025, appeal was filed before the learned Commissioner (Appeals) who rejected the appeal filed before him. Hence, the present appeal before the Tribunal.

11. Learned Counsel appearing on behalf of the Appellant submits that the seized gold and gold jewellery were transported from Gorakhpur to Lucknow for business purposes on account of Appellant's firm M/s Anuradha Jewellery. There is nothing on record to show that the said gold and gold jewellery were transported from Nepal or any other country and the same are imported.

12. The Appellant is a registered dealer of gold/silver and ornaments of gold/silver having GSTIN: 09ABKFA4313K1ZD. The Appellant has modest turnover which can be seen from the Closing Balance of last 5 financial years which is tabulated below:-