HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW CUSTOM APPEAL No. - 15 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J. 1. Heard learned counsel appearing on behalf of the parties. 2. The present appeal has been filed under Section 130 of the Customs Act, 1962, wherein the following substantial questions of law have been raised by the revenue:- "a. Whether the Hon'ble CESTAT erred in setting aside the penalties imposed under Section 112 (b) and Section 117 of Customs Act in contravention to the law laid down by Hon'ble Supreme Court in Hon'ble Supreme Court in Naresh J. Sukhwani v. Union of India 1996 (83) E.L.T. 258 (S.C.) which provides that the statement of co-accused under Section 108 is a substantive piece of evidence? b. Whether the CESTAT is justified in setting aside the penalty imposed under Section 117 without appreciating that the Respondent has not participated in the investigation proceeding and has not abided by the summons under Section 108 of the Customs Act?" 3. We have already dealt with the appeal of the Customs against Shri Rajesh Kumar in Custom Appeal No.16 of 2025 and directed the Tribunal to examine the matter de novo in light of the reasoning provided in the said order passed today, i.e., December 16, 2025. 4. As the penalty imposed on Shri Pravez Khan, the respondent herein, is also dependent on the issue of confiscation of gold, this appeal is also allowed and the Tribunal is directed to de novo hear the matter and grant Versus Counsel for Appellant(s) : Dheeraj Srivastava, Anindya Shastri Counsel for Respondent(s) : Shravan Kumar Commissioner Of Customs (Preventive) Lucknow .....Appellant(s) Shri Parvez Khan Alias Parvez Ahmad .....Respondent(s) fresh opportunity of hearing to both the parties. 5. We direct the Tribunal to expeditiously decide the matter, as it has been pending for a very long time. 6. With the above directions, the appeal is allowed. December 16, 2025 Ashutosh CUSA No. 15 of 2025 2 (Manjive Shukla,J.) (Shekhar B. Saraf,J.) Digitally signed by :- ASHUTOSH PANDEY High Court of Judicature at Allahabad, Lucknow Bench