2025 (6) TMI 1978

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....P. Kumar, Mr. B. Kaushik, Advocates. (VIJAY BISHNOI, C.J.) These Custom References have been preferred by the appellant Revenue being aggrieved with the order dated 12.07.2023 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter to be referred as 'CESTAT'), Kolkata, in Customs Appeal No.76189 of 2016, whereby the CESTAT, while disposing of the said appeal along with six other appeals preferred on behalf of the respondents herein, set aside the order dated 16.03.2016 passed by the adjudicating authority. 2. By order dated 16.03.2016, the adjudicating authority ordered for absolute confiscation of the seized 35 pieces gold bars, collectively weighing 5837 gms, and collectively valued at Rs. 1,57,59,900/-. It ....

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....enue appeal in High Courts wherein monetary implication does not exceed the limit of Rs. 1 Crore. Considering the said objection, this Court, vide order dated 16.12.2024, granted time to the counsel for the Revenue to satisfy this Court that the monetary implication in each of these appeals exceeds the limit of Rs. 1 Crore. 4. Pursuant to that, an affidavit has been filed on behalf of the Revenue wherein it is sated that since the seizure of the gold bars made by the Investigating Officer weighed 5837 gms, valued at Rs. 1,57,59,900/-, the Custom References filed by the department do not fall under the said litigation policy and, therefore, the Custom References are required to be decided on their own merits. 5. Learned counsel for the....

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....he Allahabad High Court rejected the objection of the Revenue and closed the appeals while observing that the same are below the monetary limit. 7. Heard the learned counsel appearing for the parties and perused the material available on record. It is true that the seizure in these cases was a collective seizure but from the Inventory, which was prepared in connection with the said seizure, it is clear that 7 bars each were recovered from the 5 intercepted persons, namely, i) Sri Prasanta Saha, ii) Smt. Kamalesh, iii) Smt. Paramjeet Kaur, iv) Smt. Renu Thapar and v) Smt. Pinki. If the total gold bars seized are apportioned between the five persons named above, the total value of the gold seized from each of them, as valued by the Reve....