“i. Shri Pradeep Kumar Nehra S/o Shri Harphool Singh Nehra, R/o F-71, Industrial Area, Jaipur Road, Sikar, Rajasthan having Passport No. Z5413210 and Z3079231 i.e. you arrived from Sharjah to Jaipur by Air Arabia Flight No. G-9-435 on 11.01.2024 at about 03:30 hrs. When you approached the X-ray gate, customs officers asked you whether you had any dutiable goods with you, in reply to which you denied carrying any such goods. You had filed a Nil declaration under Section 77 of the Customs Act, 1962. Based on suspicious behaviour, Customs officers decided to conduct personal search of Shri Pradeep Kumar Nehra i.e. you and served upon a Notice under Section 102 of the Customs Act, 1962. During the personal search, nothing objectionable was found/ recovered. Thereafter, the Customs officials checked the sandals of Shri Pradeep Kumar Nehra i.e. you on the x-ray machine and saw the dark black image in your two brown colour sandals which appeared heavy in weight. Both of your sandals appeared to have a paste of metal covered in transparent polythene with black coloured tapes, one each on the bottom of the sole. Thereafter, the customs officers called valuer Shri Lokesh Kumar Kasliwal to check the type of said metal, its purity, quantity and conduct its valuation. After investigation, Shri Kasliwal declared the said metal to be gold and extracted fifteen pieces of gold of 99.50 percent purity weighing 2466.00 grams valued at Rs. 1,57,82,400/- (Rs. One Crore Fifty Seven Lakhs Eighty Two Thousand Four Hundred only) as per valuer's Report No. 02/CUST/Jan/2324 dated 11.01.2024.
