COMMISSIONER OF CUSTOMS Vs. KISHORI PRASAD SARAF

JUDGEMENT

(1.) These two Appeals under Section 130 of the Customs Act, 1962 are preferred by the Commissioner of Customs, Patna against the order dated 31st August, 2007 made by the Customs, Excise and Service Tax Appellate Tribunal, Kolkata (hereinafter referred to as 'the Tribunal'), in Customs Appeal Nos. 13 of 2006 and 14 of 2006.

(2.) The matter at dispute is the seizure and consequent order of confiscation (sic) 490 grams of pure gold recovered from (sic) body of one Sri Suraj Kumar, the Respondent in Miscellaneous Appeal No. 133 of 2008.

(3.) The facts giving rise to the present Appeals briefly stated are as under;