CESTAT Allahabad Orders Return of Gold Seized by Custom Authorities

Commissioner of Customs (Preventive) Vs Sai Max Jewelers (CESTAT Allahabad)

The case of “Commissioner of Customs (Preventive) Vs Sai Max Jewelers” (CESTAT Allahabad) centers on the seizure of six gold bars weighing approximately 5999.820 grams, valued at Rs. 1,83,59,448, which were intercepted by the Government Railway Police (GRP) and subsequently handed over to Customs authorities. The key legal question is whether the seized gold bars are of foreign origin and were smuggled into India.

Background and Initial Seizure

On July 23, 2018, at

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