$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CUSAA 46/2023 COMMISSIONER OF CUSTOMS (PREV.) ....Appellant Through: Ms. Anushree Narain, SSC versus RAJESH KUMAR .....Respondent Through: Mr. Rahul Raheja, Mr. Rohit Raheja, Mr. Gaurav Prakash, Advs.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 16.12.2025

1. This hearing has been done through hybrid mode.

2. The present appeal has been filed on behalf of the Appellant inter alia challenging the order dated 31st October, 2022 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter, ‘the impugned order’).

3. A brief background of the present case as stated in the appeal is that the Respondent was working in the bullion market as a broker in Kucha Mahajni, Chandini Chowk, Delhi. He was involved in the trade of selling gold received on consignment basis. On 14th October, 2016, the Directorate of Revenue Intelligence, Delhi Zonal Unit, New Delhi searched the premises of the Respondent. During the said search, around 20 kgs of gold of foreign origin, having a market value of Rs. 6,46,57,189/- was recovered. There was also recovery of a substantial amount of currency.

4. On the basis of these fac