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Issues:
Petitioner seeks quashing of confiscation and penalty orders by Central Excise Deputy Collector and appellate/revisional orders, and return of seized gold. Jurisdictional issues under Chapter XIV of Gold (Control) Act, 1968 regarding initiation of adjudication proceedings within prescribed time limits. Analysis: The petitioner, an agriculturist and pawnbroker, challenged the legality of the seizure of gold by Central Excise Department, asserting that the adjudication proceedings were not initiated within the statutory time limit of six months. The petitioner argued that failure to provide a notice within the stipulated period rendered the confiscation and penalty orders invalid. The court emphasized the importance of Section 79 of the Act, which mandates giving written notice to the concerned party before confiscation or penalty imposition. The court highlighted the significance of timely notice delivery to uphold procedural fairness and protect the rights of the individual. The court referred to a Supreme Court judgment regarding similar provisions in the Customs Act, emphasizing the necessity of notice delivery within the prescribed period. The petitioner's counsel relied on a Gujarat High Court decision, reinforcing the principle that mere dispatch of notice is insufficient; it must reach or be tendered to the concerned party within the stipulated timeframe. The court reiterated that the objective of Section 79 is to inform the individual of the grounds for confiscation or penalty imposition, allowing for a fair opportunity to respond and be heard. The court emphasized that the receipt of notice is crucial for the completion of the giving process, ensuring procedural fairness and adherence to legal requirements. The court found in favor of the petitioner, ruling that the failure to deliver or tender the notice within six months granted the petitioner a civil right to the return of the seized articles. The court criticized the appellate and revisional authorities for not addressing the jurisdictional issue raised by the petitioner, emphasizing the importance of recording findings on all raised points. Consequently, the court quashed the confiscation and penalty orders and directed the return of the seized articles, issuing a mandamus for compliance. The court assessed a hearing fee of &8377;200, concluding the judgment in favor of the petitioner's rights and procedural fairness.
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