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Issues: Violation of natural justice in relying on evidence without informing the accused, denial of opportunity for chemical test to prove gold's origin, failure to consider an affidavit as evidence.
Analysis: 1. The petitioner, an employee of a jewelry firm, was found in possession of gold bars without proper documentation. The Collector of Land Customs issued a show cause notice for suspected illegal importation of gold from Pakistan. The petitioner explained that he purchased the gold from a jewelry shop in Calcutta without proper receipts to avoid sales tax. The Collector confiscated the gold without an option to pay a fine, leading to the challenge of the order. 2. The first issue raised was the violation of natural justice as the Collector relied on evidence from a jewelry firm without informing the petitioner. The petitioner was not given an opportunity to address or refute this evidence, which was considered crucial in the decision-making process. The lack of disclosure and opportunity to respond to the evidence was deemed a fatal flaw in the order. 3. The second point of contention was the denial of a chemical test on the gold bars to determine their origin. The petitioner requested a chemical examination to prove that the gold was not of foreign origin, but this opportunity was not provided. The Collector's decision to assume the gold was smuggled without proper evidence or examination was deemed unjustified. 4. Lastly, the petitioner argued that an affidavit provided by a key witness was not adequately considered in the decision-making process. While the Collector mentioned the affidavit, it was unclear whether it was accepted or rejected as evidence. The failure to provide a clear rationale for disregarding the affidavit raised concerns about procedural fairness and adherence to natural justice principles. 5. In conclusion, the High Court quashed the Collector's findings, citing violations of natural justice and procedural irregularities. The Court ordered a reevaluation of the case in accordance with the law and emphasized the importance of following due process and considering all relevant evidence. The interim orders were vacated, and no costs were awarded in the matter.
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