1987 (5) TMI 36 - HC - Customs

Summary

Issues:
1. Confiscation of gold and silver under Customs Act, 1962.
2. Imposition of penalties on the petitioner.
3. Appeal against the orders to Customs, Excise & Gold (Control) Appellate Tribunal.
4. Reduction of penalty by the Tribunal.
5. Petitions seeking reference of questions under Customs Act and Gold (Control) Act.
6. Rejection of petitions by the Tribunal.
7. Appeal to High Court under Section 130(3) of the Act and Section 82B(3) of the Gold (Control) Act.

Analysis:
The case involved the confiscation of gold and silver under the Customs Act, 1962, where the police intercepted an individual near the petitioner's house with contraband goods. The Customs Officers recorded statements from the petitioner, his father, and sister-in-law. The Collector of Customs imposed penalties and absolute confiscation of goods, leading to appeals to the Tribunal. The Tribunal upheld ownership of the goods by the petitioner but reduced the penalty imposed. The petitioner then sought reference of questions under both Acts, which were rejected by the Tribunal.

The petitioner filed petitions under Section 130(3) of the Act and Section 82B(3) of the Gold (Control) Act, seeking directions to the Appellate Tribunal to refer questions to the High Court. The High Court noted that certain questions were not raised before the Tribunal and thus did not arise from its order. Questions related to the Tribunal's findings on ownership of contraband goods were considered findings of fact, not questions of law. Consequently, the High Court dismissed the petitions as no legal issues arose from the Tribunal's decision.

In conclusion, the High Court upheld the Tribunal's findings on ownership of the contraband goods as factual determinations. The Court dismissed the petitions seeking reference of questions under the Customs Act and Gold (Control) Act, as the questions did not arise from the Tribunal's order and were not considered legal issues.