CEA/4/2023 of THE COMMISSIONER OF CUSTOMS Vs J SURESH

APHC010200712023 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3516] (Special Original Jurisdiction) THURSDAY, THE THIRTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY CENTRAL EXCISE APPEALS NO: 4/2023 Between: The Commissioner Of Customs ...APPELLANT AND J Suresh ...RESPONDENT Counsel for the Appellant: 1. B V S CHALAPATI RAO Counsel for the Respondent: 1. P A SESHU 2 HBKM,J & HVN,J C.E.A.No.4 of 2023 The Court made the following: JUDGMENT: (Per Hon’ble Sri Justice B. Krishna Mohan) Heard the learned counsel for the appellant and the learned counsel for the respondent. 2. This Appeal arises against the final order of the Customs, Excise and Service Tax Appellate Tribunal, Regional Bench at Hyderabad, dated 16.11.2022, wherein, the Appeal of the respondent herein was allowed. 3. It was alleged that the respondent purchased the smuggled gold to an extent of 476.640 grams valued at Rs.15,63,790/- and there was a seizure of cash of Rs.14,44,000/- by initiating proceedings under the Customs Act, 1962. Since it was not established that the seized gold is a foreign gold and the respondent pu