Mr. N.K. Chowdhury, Ld. Adv.
Ms. Nilotpal Chowdhury, Ld. Adv.
Mr. Prabir Bera, Ld. Adv.
Mr. Deepak Sharma, Ld. Adv.
Hearing concluded on : 13.02.2026
Judgment on : 31.03.2026
CUSTA 30 OF 2025 & CUSTA 31 OF 2025
Uday Kumar, J:-
1. INTRODUCTION
1.1 These two appeals, preferred by the Commissioner of
Customs (Preventive), Kolkata, under Section 130 of the
Customs Act, 1962 (hereinafter “the Act”), challenge a
common Final Order of the CESTAT, Eastern Zonal Bench,
dated November 22, 2024. The litigation originates from a
singular investigative operation resulting in the interception of
1,999.90 grams of gold bullion and its subsequent absolute
confiscation by the Adjudicating Authority.
1.2 CUSTA 30 of 2025 concerns Shri Anil Kumar Soni (Respondent
No. 1), the proprietor of M/s A.R.P. Ornaments, who asserts
lawful ownership of the seized metal. CUSTA 31 of 2025
pertains to Shri Anil Kumar Gaur (Respondent No. 2), the
carrier from whose physical possession the bullion was
recovered. Since both appeals arise from an identical
evidentiary bedrock and involve synchronous questions of law
regarding the interpretation of Sections 108 and 123, they are
hereby disposed of by this Common Judgment.
