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Issues:
1. Jurisdiction of the Additional Collector of Central Excise to adjudicate under the Gold (Control) Act, 1968. 2. Confiscation of primary gold weighing 1084.000 gms. 3. Reduction of penalty imposed on the appellant. Jurisdiction Issue: The appeal challenged the order of the Collector of Central Excise confirming the confiscation of primary gold and reducing the penalty on the appellant under the Gold (Control) Act, 1968. The appellant contended that the Additional Collector of Central Excise lacked jurisdiction to adjudicate under the Act. However, the Tribunal held that as per Section 78 of the Act, any confiscation or penalty may be imposed by a Gold Control Officer not below the rank of a Collector of Central Excise. The Tribunal determined that the Additional Collector of Central Excise in Trichy was a Gold Control Officer entitled to adjudicate under the Act, based on relevant notifications and rules. Thus, the Tribunal concluded that the adjudicating authority had the necessary jurisdiction. Confiscation Issue: The case involved the interception of the appellant, a certified goldsmith, and another individual carrying primary gold weighing 1084 gms. The appellant initially claimed he was carrying the gold for sale after melting foreign gold, but later stated it was for repairs. The Tribunal noted that the gold's purity was 99.9, equivalent to 24 carat, and upheld the absolute confiscation due to the significant quantity of high-purity primary gold found in possession without proper documentation. The Tribunal emphasized that no redemption option was granted as the gold was in violation of the law, distinguishing it from previous cases where redemption was considered. The confiscation order was upheld based on the circumstances and evidence presented. Penalty Reduction Issue: Considering the facts, the Tribunal reduced the penalty imposed on the appellant from Rs. 15,000 to Rs. 10,000. The penalty reduction was the only modification made, as the appeal was otherwise dismissed. The penalty reduction was based on the Tribunal's assessment of the case's specifics and the appellant's circumstances, leading to a partial relief in terms of the penalty amount. In conclusion, the Tribunal affirmed the jurisdiction of the Additional Collector of Central Excise to adjudicate under the Gold (Control) Act, upheld the absolute confiscation of the primary gold due to its high purity and lack of proper documentation, and reduced the penalty imposed on the appellant based on the case's merits.
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