1987 (5) TMI 361 - HC - VAT and Sales Tax

Issues:
1. Confiscation of gold and silver under Customs Act
2. Imposition of penalties under Customs Act and Gold (Control) Act
3. Appeal to Customs, Excise and Gold (Control) Appellate Tribunal
4. Reference of questions under section 130(1) of the Customs Act
5. Reference of questions under section 82B of the Gold (Control) Act
6. Rejection of applications by the Tribunal
7. Filing of petitions under section 130(3) of the Customs Act and section 82B(3) of the Gold (Control) Act
8. Hearing of petitions and dismissal

Confiscation of gold and silver under Customs Act:
The case involved the confiscation of gold and silver recovered from the petitioner's house by the police, which were later handed over to customs. The Collector of Customs confiscated the goods under sections 111 and 113 of the Customs Act, imposing penalties on the petitioner. The Tribunal upheld the adjudicating officer's decision that the petitioner was the owner of the contraband goods, leading to the confiscation.

Imposition of penalties under Customs Act and Gold (Control) Act:
The Collector imposed penalties on the petitioner under sections 112 of the Customs Act and the Gold (Control) Act. The Tribunal found the penalty under the Customs Act excessive and reduced it but maintained the penalty under the Gold (Control) Act. The petitioner argued that penalties were excessive and should be reduced.

Appeal to Customs, Excise and Gold (Control) Appellate Tribunal:
The petitioner appealed to the Customs, Excise and Gold (Control) Appellate Tribunal challenging the penalties imposed by the Collector. The Tribunal upheld the ownership determination but reduced the penalty under the Customs Act.

Reference of questions under section 130(1) of the Customs Act:
The petitioner sought reference of questions under section 130(1) of the Customs Act, questioning the legality of the proceedings, ownership determination, and evidence connecting the petitioner to the contraband goods. The Tribunal rejected the application, stating that no legal question arose from the Tribunal's findings.

Reference of questions under section 82B of the Gold (Control) Act:
The petitioner also sought reference of questions under section 82B of the Gold (Control) Act, challenging the legality of proceedings under the Act and the evidence connecting the petitioner to the confiscated gold. The Tribunal rejected the application, stating that no legal question arose from the Tribunal's findings.

Rejection of applications by the Tribunal:
The Tribunal rejected the petitioner's applications seeking reference of legal questions under both the Customs Act and the Gold (Control) Act, stating that no legal questions arose from the Tribunal's findings.

Filing of petitions under section 130(3) of the Customs Act and section 82B(3) of the Gold (Control) Act:
The petitioner filed petitions under section 130(3) of the Customs Act and section 82B(3) of the Gold (Control) Act, requesting the Appellate Tribunal to refer the cases and questions to the High Court for opinion.

Hearing of petitions and dismissal:
The High Court heard the petitions and dismissed them, stating that no legal questions arose from the Tribunal's findings. The Court concluded that the petitions were dismissed in limine.

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