APHC010200712023 IN THE HIGH COURT OF ANDHRA PRADESH THURSDAY, THE THIRTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN THE HONOURABLE SRI JUSTICE CENTRAL EXCISE APPEALS NO: 4/2023 Between: The Commissioner Of Customs J Suresh Counsel for the Appellant: 1. B V S CHALAPATI RAO Counsel for the Respondent: 1. P A SESHU IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (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 The Commissioner Of Customs AND ...RESPONDENT Counsel for the Appellant: B V S CHALAPATI RAO Counsel for the Respondent: IN THE HIGH COURT OF ANDHRA PRADESH [3516] THURSDAY, THE THIRTIETH DAY OF JANUARY THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN NYAPATHY VIJAY ...APPELLANT ...RESPONDENT 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 purchased illegally, the Tribunal below went into the merits of the case and allowed the Appeal of the respondent herein. 4. Since the main allegation was not established against the respondent, the Central Excise Appeal of the Department is dismissed. There shall be no order as to costs. 3 HBKM,J & HVN,J C.E.A.No.4 of 2023 As a sequel, Interlocutory Applications pending, if any, shall stand closed. __________________________ JUSTICE B KRISHNA MOHAN ________________________ JUSTICE NYAPATHY VIJAY 30.01.2025 MDP