ALOK MATHUR, J. - (1.) Heard Sri Kuldeepak Nag, learned counsel for the appellant.
(2.) The aforesaid appeals being preferred challenging the common impugned judgment and order of the Tribunal dated 22.05.2018 they are being heard together and are being decided by his common judgment.
(3.) The aforesaid appeals preferred under section 130 of the Customs Act, 1962 (hereinafter referred to as "the Act, 1962") have been filed against common order dated 22nd March, 2018, passed by the Custom, Excise and Service Tax Appellate Tribunal, Allahabad (hereinafter referred to as "the Tribunal") in Appeal No. C/55248 of 2014 - Shakeel Ahmad Khan v. Commissioner Customs, Lucknow along with Appeal Nos. C/55449 of 2014 - Mridul Agarwal v. Commissioner Customs, Lucknow and Appeal No C/55450 of 2014 - Satish Kumar v. Commissioner Customs, Lucknow, whereby confiscation order as well as penalty order has been set aside on the ground that the appellant has not been able to discharge burden of proof as enshrined under Section 123 of the Act, 1962 and further that confiscated Gold has been directed to be redeemable to Shakil Ahmad Khan on payment of duty and redemption fine of Rs. 5,00,000/-.;