1982 (10) TMI 207 - HC - Customs

Summary

Issues:
Challenge to order of Government of India dismissing revision petition against confiscation of gold under Gold (Control) Act, 1968.

Detailed Analysis:

1. Seizure of Gold and Show Cause Notice:
The officers of Central Excise seized gold and gold ornaments from the petitioner's shop for contravention of provisions of Gold (Control) Act, 1968. A show cause notice was issued to the petitioner and others alleging contravention of Act's provisions.

2. Deputy Collector's Decision:
After a hearing and examination, the Deputy Collector concluded that the seized items were crude gold ornaments in semi-finished condition. He ordered confiscation of specific gold items and imposed penalties on the petitioner and owners.

3. Appeal to Collector of Central Excise:
The petitioner and owners appealed to the Collector, who found the confiscated gold pieces to be unfit as ornaments for children and constituted primary gold. He confirmed the Deputy Collector's order.

4. Government of India's Decision:
The petitioner and owners filed revision applications to the Government of India, which confirmed the Collector's order but set aside the penalties. They were given an option to redeem the gold on payment of a fine.

5. Writ Petition and Legal Arguments:
The petitioner challenged the decision, arguing that the seized gold was ornaments, not primary gold, based on statutory definitions. However, the authorities found the gold pieces did not meet the criteria of commonly used ornaments.

6. Court's Analysis and Decision:
The court upheld the authorities' findings, stating that unless vitiated by illegality or error, the findings cannot be interfered with. As the gold pieces were deemed primary gold, the confiscation order and fine were legal and valid. The writ petition was dismissed.

7. Conclusion:
The court rejected the writ petition, upholding the decision regarding the confiscation of gold under the Gold (Control) Act, 1968. No costs were awarded in the case.