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TMI Blog1986 (2) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... ssues involved in both the appeals are the same, they were heard together and are, hereby, disposed of by this common order. 2. Brief facts of the case, so far as relevant for the purpose of these appeals, are that on 24-9-1979, officers of the Narcotics Department, during the course of their routine Nakabandi at Chag Gate, Beawar, searched the appellant Shri Madusudan, who had alighted from a bus coming from Bhilwara, and detected five bangles of gold duly wrapped in silken printed piece of cloth and concealed below the Pant under belt. Besides, a piece of paper with address of Shri Ramji Dass Modi and three bus-tickets, bearing different numbers, were also recovered from the appellant Madhusudan. The recovered bangles, on examination b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout any success. 3. Shri G.K. Rana, Advocate, who appeared on behalf of both the appellants, contended that the seized five bangles were ornaments within the definition of Section 2(p) of the Gold Control Act and not primary gold as defined in Section 2(r) of the Gold Control Act. In support of his contention, he relied upon the judgment, rendered in the case of Sumanlal Parekh and others v. Collector of Central Excise and Customs, West Bengal and others-A.I.R. 1974 (Cal.) 158 and Shri Nimai Charan Das v. Deputy Collector of Central Excise and Customs-1986 (23) E.L.T. 38 (Ori.). 4. In order to appreciate the controversy in hand, it would be useful at the outset to refer to some of the relevant provisions of the Act. Section 8(1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise and Customs, W. Bengal and others wherein it was held : On a construction of the scheme of the Act and having particular reference to the definition of primary gold and ornament which I have set out above, it seems to be that an essential pre-condition for assumption of jurisdiction under Section 8(1) of the Act is that the article in question must be primary gold. It is undoubtedly for the Gold Control Authorities to decide that collateral question of fact, namely, whether the article in respect of which the proceedings are sought to be initiated is primary gold or not within the meaning of the Act. It is only upon a correct finding of that collateral fact that the authorities can assume jurisdiction to invoke the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also no dispute between the parties regarding the purity of the bangles seized, that is to say, purity of 23 to 23.75 carats. However, the appellants laid expert s opinion before the adjudicating authority to show that the seized bangles were ornaments and not primary gold. In other words, the experts opined that they were gold ornaments and not primary gold. However, the adjudicating authority did not agree with their opinion. He himself inspected the seized bangles of gold personally and observed as follows :- These are of unusual size and dimension. Although an attempt appears to have been made to give a certain amount of finishing to these bangles, yet the size, shape and crudeness at the joints apparently indicate that these are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to say, purity, size, weight, description, workmanship and use, has rightly concluded that the seized bangles of gold were not ornaments. In this connection, it would be pertinent to make a reference to the case of Mohanlal and Shavarlal Jain v. Government of India and Others, decided by the Hon ble High Court of Andhra Pradesh, reported in 1986 (23) E.L.T. 116 (A .P.) . In that case also, the adjudicating authority, after discarding the Trade Panel opinion that the seized gold rods and semi-finished articles were gold-ornaments and not primary gold, came to the conclusion, on personal inspection, that they were given the semblance of ornaments to bypass the Gold Control Order. In that situation, it was argued that the conclusion so arriv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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